https://www.taxtmi.com/caselaws?id=273224 In a disproportionate assets prosecution under the Prevention of Corruption Act, the Court reappreciated the income and expenditure record and held that disclosed and proved sources of income, including the spouse's earnings, a declared gift, agricultural income, and prior service earnings, had to be counted in the accused's income. It further held that, without any statutory rule or proved guideline, household expenditure could not be fixed arbitrarily at 60% in the facts of a rural, agricultural background, and should have been assessed at 40%. On that revised calculation, the prosecution failed to prove disproportionate assets beyond reasonable doubt, and the conviction was set aside. en-us Thu, 29 Nov 2012 00:00:00 +0530 Tue, 12 Jun 2018 13:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273224 In a disproportionate assets prosecution under the Prevention of Corruption Act, the Court reappreciated the income and expenditure record and held that disclosed and proved sources of income, including the spouse's earnings, a declared gift, agricultural income, and prior service earnings, had to be counted in the accused's income. It further held that, without any statutory rule or proved guideline, household expenditure could not be fixed arbitrarily at 60% in the facts of a rural, agricultural background, and should have been assessed at 40%. On that revised calculation, the prosecution failed to prove disproportionate assets beyond reasonable doubt, and the conviction was set aside. Case-Laws Indian Laws Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273224