https://www.taxtmi.com/caselaws?id=302222 At the stage of framing charge, the court must examine whether the record, taken at face value, discloses the ingredients of the offence and raises grave suspicion; it cannot conduct a mini-trial or proceed on mere suspicion. Applying that standard, the Delhi HC found the prosecution material did not satisfactorily establish the alleged nexus between the payments, the alleged unlawful commission, and the role attributed to the co-accused, nor did it show the claimed routing of unaccounted funds. As the essential foundation for the charge was absent, the charge orders could not be sustained and the proceedings were quashed. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 11 May 2022 08:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302222 At the stage of framing charge, the court must examine whether the record, taken at face value, discloses the ingredients of the offence and raises grave suspicion; it cannot conduct a mini-trial or proceed on mere suspicion. Applying that standard, the Delhi HC found the prosecution material did not satisfactorily establish the alleged nexus between the payments, the alleged unlawful commission, and the role attributed to the co-accused, nor did it show the claimed routing of unaccounted funds. As the essential foundation for the charge was absent, the charge orders could not be sustained and the proceedings were quashed. Case-Laws Indian Laws Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302222