Circumstances sanctioning falsehoods
In certain circumstances it is allowed. For example:
Manu Smriti 8.103. In (some) cases a man who, though knowing (the facts to be) different, gives such (false evidence) from a pious motive, does not lose heaven; such (evidence) they call the speech of the gods.
Manu Smriti 8.104. Whenever the death of a Sudra, of a Vaisya, of a Kshatriya, or of a Brahmana would be (caused) by a declaration of the truth, a falsehood may be spoken; for such (falsehood) is preferable to the truth.
Apart from that, we also have the following verse:
Manu Smriti 8.112. No crime, causing loss of caste, is committed by swearing (falsely) to women, the objects of one’s desire, at marriages, for the sake of fodder for a cow, or of fuel, and in (order to show) favour to a Brahmana.
But, in general, the practice is abhorred thoroughly throughout scriptures.
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