Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The court granted regular bail to the applicant charged u/s 120B of the IPC and Sections 7/7A/8 of the Prevention of Corruption Act, 1988. The applicant has been cooperative during the investigation, and the investigations against them are complete. Despite the voluminous documents and witnesses involved, the applicant has been in custody since 29.11.2022, while co-accused in similar circumstances have been granted bail. Citing the Supreme Court's observations in Manish Sisodia v. Directorate of Enforcement, the court emphasized that prolonged incarceration before conviction should not become punishment, and the fundamental right to liberty under Article 21 is superior to statutory restrictions. The applicant has deep roots in society, and there is no risk of fleeing. Conditions can be imposed to ensure attendance during trial. Consequently, the court directed the applicant's release on bail subject to fulfilling the imposed conditions.
The court granted regular bail to the applicant charged u/s 120B of the IPC and Sections 7/7A/8 of the Prevention of Corruption Act, 1988. The applicant has been cooperative during the investigation, and the investigations against them are complete. Despite the voluminous documents and witnesses involved, the applicant has been in custody since 29.11.2022, while co-accused in similar circumstances have been granted bail. Citing the Supreme Court's observations in Manish Sisodia v. Directorate of Enforcement, the court emphasized that prolonged incarceration before conviction should not become punishment, and the fundamental right to liberty under Article 21 is superior to statutory restrictions. The applicant has deep roots in society, and there is no risk of fleeing. Conditions can be imposed to ensure attendance during trial. Consequently, the court directed the applicant's release on bail subject to fulfilling the imposed conditions.
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