Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnishing grounds of arrest in writing as annexure to arrest memo and taking acknowledgment.
The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnishing grounds of arrest in writing as annexure to arrest memo and taking acknowledgment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
