https://www.taxtmi.com/caselaws?id=419819 Corruption cases involving benami acquisitions may be proved by examining the source of funds, possession, conduct, surrounding circumstances, and the pattern of transactions, even where properties stand in relatives' or associates' names. The court treated lack of satisfactory explanation for assets acquired during the check period as supporting a finding of disproportionate assets and benami ownership. It also noted that a conviction need not fail for a charge irregularity where the accused had full notice of the factual allegations and no prejudice or failure of justice is shown. Demand of gratification other than legal remuneration was treated as sufficient to sustain the substantive corruption finding, with abetment liability following for co-accused. en-us Sat, 05 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419819 Corruption cases involving benami acquisitions may be proved by examining the source of funds, possession, conduct, surrounding circumstances, and the pattern of transactions, even where properties stand in relatives' or associates' names. The court treated lack of satisfactory explanation for assets acquired during the check period as supporting a finding of disproportionate assets and benami ownership. It also noted that a conviction need not fail for a charge irregularity where the accused had full notice of the factual allegations and no prejudice or failure of justice is shown. Demand of gratification other than legal remuneration was treated as sufficient to sustain the substantive corruption finding, with abetment liability following for co-accused. Case-Laws Indian Laws Sat, 05 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419819