Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
DSC examined judicial remand application under Sec 167 CrPC and Sec 187 BNSS Act. While arrest grounds were properly documented with accused's acknowledgment, the court found procedural deficiencies. Despite prosecution's argument that Sec 69 CGST Act exempted compliance with Sec 41/41A CrPC requirements for arrests, the court relied on SC precedents (Arnesh Kumar and Gujarat State cases) mandating these safeguards for offenses punishable up to 7 years. The court ordered accused's release, finding arrest illegal due to non-compliance with Sec 41/41A CrPC and Sec 35 BNSS Act procedures. Prosecution retained liberty to re-arrest following proper procedures under relevant sections of CrPC, BNSS Act, and CGST Act.
DSC examined judicial remand application under Sec 167 CrPC and Sec 187 BNSS Act. While arrest grounds were properly documented with accused's acknowledgment, the court found procedural deficiencies. Despite prosecution's argument that Sec 69 CGST Act exempted compliance with Sec 41/41A CrPC requirements for arrests, the court relied on SC precedents (Arnesh Kumar and Gujarat State cases) mandating these safeguards for offenses punishable up to 7 years. The court ordered accused's release, finding arrest illegal due to non-compliance with Sec 41/41A CrPC and Sec 35 BNSS Act procedures. Prosecution retained liberty to re-arrest following proper procedures under relevant sections of CrPC, BNSS Act, and CGST Act.
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