https://www.taxtmi.com/article/detailed?id=7719 Conviction requires the prosecution to prove demand and voluntary acceptance of illegal gratification before any statutory presumption of corrupt receipt can be invoked; mere recovery of tainted money unconnected to reliable substantive evidence is insufficient to establish guilt. Courts must test interested witnesses, may seek independent corroboration, and if foundational facts are not proved beyond reasonable doubt the accused is entitled to acquittal despite recovery. en-us Wed, 15 Nov 2017 08:29:53 +0530 Wed, 15 Nov 2017 08:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7719 Conviction requires the prosecution to prove demand and voluntary acceptance of illegal gratification before any statutory presumption of corrupt receipt can be invoked; mere recovery of tainted money unconnected to reliable substantive evidence is insufficient to establish guilt. Courts must test interested witnesses, may seek independent corroboration, and if foundational facts are not proved beyond reasonable doubt the accused is entitled to acquittal despite recovery. Articles Other Topics Wed, 15 Nov 2017 08:29:53 +0530 https://www.taxtmi.com/article/detailed?id=7719