Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Petitioner's right to travel abroad, integral to personal liberty under Article 21, cannot be curtailed indefinitely without credible material. While allegations of financial impropriety warrant investigation, absence of evidence of intent to abscond or obstruct investigation necessitates permitting conditional travel abroad. LOC imposed lacks proportionality given SFIO's ability to independently obtain evidence, Petitioner's disclosed foreign assets, and lack of allegations of tampering or intimidation. HC allows conditional travel, subject to applicable conditions and forfeiture of security upon violation, disposing petition.
Petitioner's right to travel abroad, integral to personal liberty under Article 21, cannot be curtailed indefinitely without credible material. While allegations of financial impropriety warrant investigation, absence of evidence of intent to abscond or obstruct investigation necessitates permitting conditional travel abroad. LOC imposed lacks proportionality given SFIO's ability to independently obtain evidence, Petitioner's disclosed foreign assets, and lack of allegations of tampering or intimidation. HC allows conditional travel, subject to applicable conditions and forfeiture of security upon violation, disposing petition.
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