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    Section 19 assistance under insolvency law cannot compel a former statutory auditor absent possession or proven necessity.
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Demand and acceptance of illegal gratification was held not...

Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.

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Indian Laws February 24, 2026 Case Laws HC
Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence.

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Acts Income Tax