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...
No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.
No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.
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