https://www.taxtmi.com/highlights?id=66502 Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption under Section 20 applies with full rigour. There is no evidence or explanation to make out a case on behalf of the defence that the accused has been falsely implicated in this case with an ulterior design on account of any past enmity. The presumption has not been rebutted - HC en-us Sat, 12 Nov 2022 10:34:53 +0530 Sat, 12 Nov 2022 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66502 Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption under Section 20 applies with full rigour. There is no evidence or explanation to make out a case on behalf of the defence that the accused has been falsely implicated in this case with an ulterior design on account of any past enmity. The presumption has not been rebutted - HC Highlights Indian Laws Sat, 12 Nov 2022 10:34:53 +0530 https://www.taxtmi.com/highlights?id=66502