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    <title>2009 (5) TMI 85 - MADHYA PRADESH HIGH COURT</title>
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    <description>The appellate court upheld the judgment of acquittal dated March 2, 1995, by the ACJM, Indore, in Criminal Case No. 04/1990 under sections 276 and 278 of the Income-tax Act 1961. Despite the appellant&#039;s challenge citing sufficient evidence, the court found the trial court&#039;s acquittal of the respondent reasonable and evidence-based. Emphasizing the principle of adopting a view favorable to the accused to prevent miscarriage of justice, the court dismissed the appeal, stating no merit in the appellant&#039;s contentions.</description>
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      <title>2009 (5) TMI 85 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=35392</link>
      <description>The appellate court upheld the judgment of acquittal dated March 2, 1995, by the ACJM, Indore, in Criminal Case No. 04/1990 under sections 276 and 278 of the Income-tax Act 1961. Despite the appellant&#039;s challenge citing sufficient evidence, the court found the trial court&#039;s acquittal of the respondent reasonable and evidence-based. Emphasizing the principle of adopting a view favorable to the accused to prevent miscarriage of justice, the court dismissed the appeal, stating no merit in the appellant&#039;s contentions.</description>
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      <pubDate>Tue, 05 May 2009 00:00:00 +0530</pubDate>
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