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    <title>1974 (10) TMI 103 - Supreme Court</title>
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    <description>Election expenditure exceeding the prescribed ceiling can amount to corrupt practice where the candidate is shown to have incurred or authorised the spending. Expenditure by a political party, friends or supporters may be treated as authorised expenditure if the facts show knowing participation, consent, acquiescence, or other implied authorisation. Where the return of expenses suppresses items or understates actual spending, the Court may assess probable expenditure conservatively on the basis of the documentary and oral evidence. On the evidence described, additional meeting and printing expenses were proved, the lower figures were rejected as unreliable, and the total exceeded the statutory limit.</description>
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    <pubDate>Thu, 03 Oct 1974 00:00:00 +0530</pubDate>
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      <title>1974 (10) TMI 103 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=180489</link>
      <description>Election expenditure exceeding the prescribed ceiling can amount to corrupt practice where the candidate is shown to have incurred or authorised the spending. Expenditure by a political party, friends or supporters may be treated as authorised expenditure if the facts show knowing participation, consent, acquiescence, or other implied authorisation. Where the return of expenses suppresses items or understates actual spending, the Court may assess probable expenditure conservatively on the basis of the documentary and oral evidence. On the evidence described, additional meeting and printing expenses were proved, the lower figures were rejected as unreliable, and the total exceeded the statutory limit.</description>
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      <pubDate>Thu, 03 Oct 1974 00:00:00 +0530</pubDate>
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