https://www.taxtmi.com/caselaws?id=433288 Documentary evidence of land purchases, bank deposits, vehicles, houses, arms and other assets during the check period was found sufficient to prove that the principal accused held disproportionate assets under Section 13(1)(e) of the Prevention of Corruption Act, 1988. The defence explanations of gifts, alternate valuation and alleged outside income were rejected for want of credible support, and the unexplained excess remained established. Assets standing in the names of co-accused were also traced through registered deeds and account records, supporting findings of abetment and criminal conspiracy for knowing participation in the acquisition and concealment of property. The conviction was sustained, sentence was modified for some co-accused, and the confiscation order was upheld. en-us Fri, 20 Jan 2023 00:00:00 +0530 Thu, 26 Jan 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433288 Documentary evidence of land purchases, bank deposits, vehicles, houses, arms and other assets during the check period was found sufficient to prove that the principal accused held disproportionate assets under Section 13(1)(e) of the Prevention of Corruption Act, 1988. The defence explanations of gifts, alternate valuation and alleged outside income were rejected for want of credible support, and the unexplained excess remained established. Assets standing in the names of co-accused were also traced through registered deeds and account records, supporting findings of abetment and criminal conspiracy for knowing participation in the acquisition and concealment of property. The conviction was sustained, sentence was modified for some co-accused, and the confiscation order was upheld. Case-Laws Indian Laws Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433288