Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
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