https://www.taxtmi.com/caselaws?id=112649 Acquittal for alleged failure to file the annual return under the Companies Act, 1956 was upheld because the prosecution did not prove the ingredients of the default. The sole witness failed to clearly and convincingly support the complaint, and the trial court's assessment of the evidence was found reasonable and plausible. Applying the presumption of innocence, the benefit of doubt, and the rule against interference where two views are possible, the HC declined to disturb the acquittal. en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112649 Acquittal for alleged failure to file the annual return under the Companies Act, 1956 was upheld because the prosecution did not prove the ingredients of the default. The sole witness failed to clearly and convincingly support the complaint, and the trial court's assessment of the evidence was found reasonable and plausible. Applying the presumption of innocence, the benefit of doubt, and the rule against interference where two views are possible, the HC declined to disturb the acquittal. Case-Laws Companies Law Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112649