Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The Supreme Court addressed the issue of whether a Member of Parliament or Legislative Assembly can claim immunity from prosecution for bribery u/s Articles 105 and 194 of the Constitution. The Court held that the doctrine of stare decisis is not inflexible and a previous decision may be reconsidered. Privileges in India are subject to judicial review. An individual legislator cannot claim privilege to seek immunity from bribery prosecution as it does not serve the collective functioning of the House. Bribery is not immune u/s Articles 105 and 194 as it undermines probity in public life. The interpretation granting immunity for bribery in exchange for a vote is paradoxical and contrary to the Constitution. The appeal was disposed of.
The Supreme Court addressed the issue of whether a Member of Parliament or Legislative Assembly can claim immunity from prosecution for bribery u/s Articles 105 and 194 of the Constitution. The Court held that the doctrine of stare decisis is not inflexible and a previous decision may be reconsidered. Privileges in India are subject to judicial review. An individual legislator cannot claim privilege to seek immunity from bribery prosecution as it does not serve the collective functioning of the House. Bribery is not immune u/s Articles 105 and 194 as it undermines probity in public life. The interpretation granting immunity for bribery in exchange for a vote is paradoxical and contrary to the Constitution. The appeal was disposed of.
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