Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
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