service of grounds of arrest
Case BriefsHigh Courts

The Court noted that “reasons to believe” are mandatory to be recorded; however, they need not be supplied along with the arrest memo to the accused, unlike the “grounds of arrest”, which must be supplied.

Tax Officers' Arrest Powers
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

landmark judgments on prevention of money laundering act
Experts CornerSiddharth R Gupta

by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 54

Case BriefsSupreme Court

Supreme Court: The Division Bench of Hemant Gupta* and V. Ramasubramanian, JJ., held that non-supply of satisfaction note to the assessee will