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...
The HC allowed the accused's bail application and directed release on bail of Rs.100,000 with two like sureties, subject to CJM's satisfaction and standard conditions. The court held the arrest unlawful because statutory preconditions were not satisfied: no notice under Section 35(3) BNSS, 2023 was issued and the arresting authority failed to record in writing the specific grounds of satisfaction required by Section 35(1)(b)(ii). Mere recital that the accused might tamper with evidence or influence witnesses, without material or stated reasons, violated the procedural mandate and the Arnesh Kumar principles. In consequence, the illegality of arrest warranted bail despite the offence attracting imprisonment up to five years.
The HC allowed the accused's bail application and directed release on bail of Rs.100,000 with two like sureties, subject to CJM's satisfaction and standard conditions. The court held the arrest unlawful because statutory preconditions were not satisfied: no notice under Section 35(3) BNSS, 2023 was issued and the arresting authority failed to record in writing the specific grounds of satisfaction required by Section 35(1)(b)(ii). Mere recital that the accused might tamper with evidence or influence witnesses, without material or stated reasons, violated the procedural mandate and the Arnesh Kumar principles. In consequence, the illegality of arrest warranted bail despite the offence attracting imprisonment up to five years.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
