https://www.taxtmi.com/caselaws?id=766394 In a prosecution under the Prevention of Corruption Act, proof of demand and acceptance of illegal gratification is a foundational requirement, and the commentary states that unreliable witness evidence cannot satisfy that standard. It also notes that electronic material must be properly collected, authenticated, and supported by the required certificate before it can be treated as reliable corroboration. Where demand, acceptance, and admissible electronic proof are not established beyond reasonable doubt, the conviction based on such material cannot be sustained, and the accused would be entitled to acquittal. en-us Fri, 14 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766394 In a prosecution under the Prevention of Corruption Act, proof of demand and acceptance of illegal gratification is a foundational requirement, and the commentary states that unreliable witness evidence cannot satisfy that standard. It also notes that electronic material must be properly collected, authenticated, and supported by the required certificate before it can be treated as reliable corroboration. Where demand, acceptance, and admissible electronic proof are not established beyond reasonable doubt, the conviction based on such material cannot be sustained, and the accused would be entitled to acquittal. Case-Laws Indian Laws Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766394