Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
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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