https://www.taxtmi.com/caselaws?id=185448 The court held that the convictions of Appellant Gupta under Sections 409 and 477A read with Section 109 IPC were unsustainable due to the absence of necessary sanction under Section 197 CrPC. However, the conviction of Appellant Kale under Sections 477A and 409/109 IPC was upheld based on evidence showing his involvement in falsification of accounts and abetment of criminal breach of trust. Gupta's conviction under Section 477A IPC was quashed, while his conviction under Section 409 IPC was maintained. Kale's appeals were dismissed, affirming his convictions under the mentioned sections. en-us Fri, 07 May 1965 00:00:00 +0530 Fri, 12 Aug 2016 18:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185448 The court held that the convictions of Appellant Gupta under Sections 409 and 477A read with Section 109 IPC were unsustainable due to the absence of necessary sanction under Section 197 CrPC. However, the conviction of Appellant Kale under Sections 477A and 409/109 IPC was upheld based on evidence showing his involvement in falsification of accounts and abetment of criminal breach of trust. Gupta's conviction under Section 477A IPC was quashed, while his conviction under Section 409 IPC was maintained. Kale's appeals were dismissed, affirming his convictions under the mentioned sections. Case-Laws Indian Laws Fri, 07 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185448