Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
In a prosecution under Section 132 of the CGST Act, the High Court held that pre-trial custody must remain exceptional because liberty cannot be curtailed on a punitive basis before conviction. Bail was granted after noting that the maximum sentence was five years, the matter was triable by a Magistrate, investigation was complete, complaint had been filed, there was no criminal antecedent or material showing risk of tampering, intimidation, flight, or non-cooperation, and the case was largely documentary. The Court also considered that charge had not been framed and trial was unlikely to conclude soon, so continued detention would amount to punitive custody rather than securing the trial.
In a prosecution under Section 132 of the CGST Act, the High Court held that pre-trial custody must remain exceptional because liberty cannot be curtailed on a punitive basis before conviction. Bail was granted after noting that the maximum sentence was five years, the matter was triable by a Magistrate, investigation was complete, complaint had been filed, there was no criminal antecedent or material showing risk of tampering, intimidation, flight, or non-cooperation, and the case was largely documentary. The Court also considered that charge had not been framed and trial was unlikely to conclude soon, so continued detention would amount to punitive custody rather than securing the trial.
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