https://www.taxtmi.com/caselaws?id=307180 Receipts from gifts, loans, partition share and bequest may be treated as part of a public servant's known sources of income in a disproportionate assets prosecution when they are lawful, contemporaneously disclosed in the manner required by the applicable rules, and supported by reliable records. The Court treated proper intimation and documentary proof, including reflection in income tax returns, as material in assessing whether the assets were explained. On the facts, the receipts were not shown to be bogus or part of a device, so they had to be deducted from the alleged excess and the conviction could not be sustained. en-us Mon, 23 Mar 2015 00:00:00 +0530 Thu, 23 Mar 2023 20:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307180 Receipts from gifts, loans, partition share and bequest may be treated as part of a public servant's known sources of income in a disproportionate assets prosecution when they are lawful, contemporaneously disclosed in the manner required by the applicable rules, and supported by reliable records. The Court treated proper intimation and documentary proof, including reflection in income tax returns, as material in assessing whether the assets were explained. On the facts, the receipts were not shown to be bogus or part of a device, so they had to be deducted from the alleged excess and the conviction could not be sustained. Case-Laws Indian Laws Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307180