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    Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
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      Right to privacy is an intrinsic part of Article 21, and...

      Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.

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      Indian LawsMarch 24, 2026Case LawsHC
      Right to privacy is an intrinsic part of Article 21, and telephone interception infringes that right unless authorised by law and confined strictly to statutory limits. The HC held that Section 5(2) of the Telegraph Act permits tapping only on the occurrence of a public emergency or in the interests of public safety, conditions that were absent in a covert bribery-detection operation; the interception order was therefore without jurisdiction and unconstitutional. It further held that Rule 419-A's mandatory review safeguard was breached because the intercepted material was not placed before the Review Committee, so the intercepted conversations could not be used for any purpose. Independent material collected later remained unaffected.

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      ActsIncome Tax