Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
HC dismissed the writ petition challenging ED summons issued to a woman under S.37 FEMA read with S.131 ITA. The Court held that the powers exercised under S.37 FEMA are analogous to the civil powers of discovery and production of evidence under S.131 ITA, distinct from search and seizure powers under S.132 ITA which attract Cr.P.C. provisions. Consequently, S.160 Cr.P.C., including its gender-based safeguard regarding appearance at a police station, is inapplicable to such FEMA inquiries. As the summons concerned production of documents and recording of statement in a civil inquiry context, the petitioner's insistence on exemption from personal appearance was held untenable.
HC dismissed the writ petition challenging ED summons issued to a woman under S.37 FEMA read with S.131 ITA. The Court held that the powers exercised under S.37 FEMA are analogous to the civil powers of discovery and production of evidence under S.131 ITA, distinct from search and seizure powers under S.132 ITA which attract Cr.P.C. provisions. Consequently, S.160 Cr.P.C., including its gender-based safeguard regarding appearance at a police station, is inapplicable to such FEMA inquiries. As the summons concerned production of documents and recording of statement in a civil inquiry context, the petitioner's insistence on exemption from personal appearance was held untenable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
