Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Gift u/s 56(2) (vii) - scope of term relatives u/s 2(41) - Grant of exemption from income tax on gifts received - relatives as defined under Section 2(g) of the Senior Citizens Act - To be treated at par with ‘relative’ under Section 2(41) and Section 56 of the Income Tax Act, 1961 or not - a statutory definition in one context cannot be imported in another Act especially when the two Acts define the same term differently. - HC
Gift u/s 56(2) (vii) - scope of term relatives u/s 2(41) - Grant of exemption from income tax on gifts received - relatives as defined under Section 2(g) of the Senior Citizens Act - To be treated at par with ‘relative’ under Section 2(41) and Section 56 of the Income Tax Act, 1961 or not - a statutory definition in one context cannot be imported in another Act especially when the two Acts define the same term differently. - HC
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