https://www.taxtmi.com/caselaws?id=390362 A chain of coordinated conduct, false income tax returns, forged TDS certificates, bank trail evidence and supporting witness testimony was sufficient to prove criminal conspiracy, cheating, forgery of valuable security and use of forged documents as genuine against accused Nos. 1 to 4 and 6 to 8, and they were convicted. For accused No. 9, the sanction for prosecution under the Prevention of Corruption Act was invalid because the competent authority had not granted it and it was not based on the relevant CBI investigation material; the substantive evidence also failed to establish his knowing participation in the alleged fraud, so the charges against him were not proved and he was acquitted. en-us Fri, 20 Dec 2019 00:00:00 +0530 Tue, 31 Dec 2019 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390362 A chain of coordinated conduct, false income tax returns, forged TDS certificates, bank trail evidence and supporting witness testimony was sufficient to prove criminal conspiracy, cheating, forgery of valuable security and use of forged documents as genuine against accused Nos. 1 to 4 and 6 to 8, and they were convicted. For accused No. 9, the sanction for prosecution under the Prevention of Corruption Act was invalid because the competent authority had not granted it and it was not based on the relevant CBI investigation material; the substantive evidence also failed to establish his knowing participation in the alleged fraud, so the charges against him were not proved and he was acquitted. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390362