https://www.taxtmi.com/caselaws?id=441805 A disciplinary reference based on allegations of fictitious bank accounts and sales tax evasion could not be sustained after the criminal court recorded a clear acquittal on merits for want of evidence on the core allegations. The acquittal was not treated as a benefit-of-doubt result, but as a finding that the foundational facts were not proved. In those circumstances, the disciplinary authority could not rely on the same factual basis without independent material, and the disciplinary recommendation was rejected. en-us Wed, 09 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441805 A disciplinary reference based on allegations of fictitious bank accounts and sales tax evasion could not be sustained after the criminal court recorded a clear acquittal on merits for want of evidence on the core allegations. The acquittal was not treated as a benefit-of-doubt result, but as a finding that the foundational facts were not proved. In those circumstances, the disciplinary authority could not rely on the same factual basis without independent material, and the disciplinary recommendation was rejected. Case-Laws Indian Laws Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441805