Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Lawfulness of arrests under the PMLA was contested on whether the authorised officer considered exculpatory material, had reasonable 'reasons to believe', and complied with procedural safeguards. The court held that the officer's recorded material and nexus to conclusions met review standards and did not breach Wednesbury reasonableness; interim stay of magistrate order or subsequent settlements not cancelling FIRs did not automatically invalidate investigation or prior arrest. Judicial review under constitutional writ jurisdiction was limited to legality and procedure, not merits, and the petitions were dismissed for lack of merit.
Lawfulness of arrests under the PMLA was contested on whether the authorised officer considered exculpatory material, had reasonable 'reasons to believe', and complied with procedural safeguards. The court held that the officer's recorded material and nexus to conclusions met review standards and did not breach Wednesbury reasonableness; interim stay of magistrate order or subsequent settlements not cancelling FIRs did not automatically invalidate investigation or prior arrest. Judicial review under constitutional writ jurisdiction was limited to legality and procedure, not merits, and the petitions were dismissed for lack of merit.
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