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    <title>2011 (2) TMI 1539 - Supreme Court</title>
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    <description>A defect in investigation or sanction does not by itself vitiate a corruption prosecution unless prejudice or failure of justice is shown, and the alleged want of written authorisation was treated as a technical objection without demonstrated unfairness. Additional evidence may be received on appeal only in exceptional cases; the unproved telephone and electricity bills could not be relied on, but Ext. D-4 was admissible for consideration on its merits despite non-compliance with the prescribed form. Once Ext. D-4 was taken into account and the unproved bills excluded, the unexplained assets were materially reduced, and the remaining balance was too small on the facts to sustain a conviction for possession of disproportionate assets.</description>
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    <pubDate>Fri, 25 Feb 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=198086</link>
      <description>A defect in investigation or sanction does not by itself vitiate a corruption prosecution unless prejudice or failure of justice is shown, and the alleged want of written authorisation was treated as a technical objection without demonstrated unfairness. Additional evidence may be received on appeal only in exceptional cases; the unproved telephone and electricity bills could not be relied on, but Ext. D-4 was admissible for consideration on its merits despite non-compliance with the prescribed form. Once Ext. D-4 was taken into account and the unproved bills excluded, the unexplained assets were materially reduced, and the remaining balance was too small on the facts to sustain a conviction for possession of disproportionate assets.</description>
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