J&K&L HC: Repeat Narcotics Offences After Release Can Justify Preventive Detention  ||  SC: Departmental Enquiry Required for Police Arrests Without Written Grounds  ||  SC: Preliminary Issue Cannot Be Tried Separately Once Trial on All Issues Has Begun  ||  SC: Police Claim of Sufficient Material for Chargesheet Does Not Entitle Accused to Default Bail  ||  Telangana HC: Father’s Role Beyond Financial Support Cannot Be Overlooked in Custody Matters  ||  Allahabad HC: Hindu Marriage Requires Essential Ceremonies, Arya Samaj Certificate Not Enough  ||  Delhi HC: Narco Test Cannot Be Forced on an Accused Without Consent  ||  Gujarat HC: Brothel Customer Not Liable for Operating Premises or Procuring Women  ||  MP HC: Civil Suits May Be Consolidated Where Issues and Evidence Are Common  ||  J&K&L HC: Personal-Enmity Assaults Concern Law and Order, Not Preventive Detention    

Supreme Court: Immunity Under IDS is not available to Another Assessee Other Than Declarant - (30 Mar 2022)

DIRECT TAXATION

Supreme Court has observed that under the Income Declaration Scheme, the immunity Section 192 of the Income Tax Act, 1961 was available only to the declarant and not to another assessee.

Tags : SUPREME COURT   INCOME DECLARATION SCHEME   ASSESSEE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved