https://www.taxtmi.com/article/detailed?id=6717 Cheating requires a knowingly false representation and dishonest intention at the time of inducement to cause another to part with property; mere later failure to perform is a civil breach of contract. Courts require uncontroverted allegations showing mens rea at the inception of the transaction. Applying these principles in ARCI v. NIMRA, the agreement's contingency clauses, performance tests, and absence of proof of pre existing dishonest intent led the court to treat the dispute as civil and to quash criminal proceedings, noting that proceedings against officials acting in their official capacity required prior sanction. en-us Wed, 02 Mar 2016 08:43:37 +0530 Wed, 02 Mar 2016 08:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6717 Cheating requires a knowingly false representation and dishonest intention at the time of inducement to cause another to part with property; mere later failure to perform is a civil breach of contract. Courts require uncontroverted allegations showing mens rea at the inception of the transaction. Applying these principles in ARCI v. NIMRA, the agreement's contingency clauses, performance tests, and absence of proof of pre existing dishonest intent led the court to treat the dispute as civil and to quash criminal proceedings, noting that proceedings against officials acting in their official capacity required prior sanction. Articles Other Topics Wed, 02 Mar 2016 08:43:37 +0530 https://www.taxtmi.com/article/detailed?id=6717