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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Accused Must Prove Absence of Culpable Mental State Under Direct Taxes Code Bill, 2009 for Defense</h1> In prosecutions under the Direct Taxes Code Bill, 2009, the court is required to presume that the accused has a culpable mental state when such a mental state is a necessary element of the offense. The accused can defend against this presumption by proving the absence of a culpable mental state concerning the alleged act. A culpable mental state encompasses intention, motive, knowledge, or belief regarding a fact. A fact is considered proven when the court is convinced of its existence by a preponderance of probability.
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