Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.