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    <title>1992 (7) TMI 335 - Supreme Court</title>
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    <description>A conviction for possessing assets disproportionate to known sources of income under the Prevention of Corruption Act depends on the prosecution proving benami ownership and the asset computation with clear legal evidence. The text states that properties standing in the names of the appellant&#039;s father and wife could not be treated as benami without supporting proof, especially where the father had independent means. It also notes that inconsistent valuation of one property and failure to properly adjust claimed expenditure and income from a well, leasehold land, and pulses distorted the calculation. On that basis, the disproportionate-assets finding was not satisfactorily proved and the conviction and sentence were set aside.</description>
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    <pubDate>Wed, 22 Jul 1992 00:00:00 +0530</pubDate>
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      <title>1992 (7) TMI 335 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=181650</link>
      <description>A conviction for possessing assets disproportionate to known sources of income under the Prevention of Corruption Act depends on the prosecution proving benami ownership and the asset computation with clear legal evidence. The text states that properties standing in the names of the appellant&#039;s father and wife could not be treated as benami without supporting proof, especially where the father had independent means. It also notes that inconsistent valuation of one property and failure to properly adjust claimed expenditure and income from a well, leasehold land, and pulses distorted the calculation. On that basis, the disproportionate-assets finding was not satisfactorily proved and the conviction and sentence were set aside.</description>
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      <pubDate>Wed, 22 Jul 1992 00:00:00 +0530</pubDate>
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