Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibition. Applying those principles, the High Court found the petitioner's foreign business travel was not shown to be an actual flight risk and that denial would disproportionately harm family and commercial interests, and accordingly quashed the lower court order restricting travel.
Right to travel under Article 21 is affirmed as an essential aspect of dignity, but subject to proportionality of liberty-restricting conditions; courts must require a tangible and real flight-risk before imposing travel bars, and may exercise inherent jurisdiction to secure the ends of justice by imposing reasonable conditions rather than total prohibition. Applying those principles, the High Court found the petitioner's foreign business travel was not shown to be an actual flight risk and that denial would disproportionately harm family and commercial interests, and accordingly quashed the lower court order restricting travel.
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