https://www.taxtmi.com/news?id=62590 The bench emphasised that mens rea is essential for cheating, while criminal breach of trust requires proof of lawful entrustment and subsequent dishonest misappropriation; because the offences rest on distinct mental-element frameworks they generally cannot coexist for the same facts, and where ingredients are not made out and civil remedies exist, criminal proceedings may constitute misuse of the criminal process for vindictive purposes. en-us Mon, 24 Nov 2025 19:31:03 +0530 Mon, 24 Nov 2025 19:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=62590 The bench emphasised that mens rea is essential for cheating, while criminal breach of trust requires proof of lawful entrustment and subsequent dishonest misappropriation; because the offences rest on distinct mental-element frameworks they generally cannot coexist for the same facts, and where ingredients are not made out and civil remedies exist, criminal proceedings may constitute misuse of the criminal process for vindictive purposes. News - Mon, 24 Nov 2025 19:31:03 +0530 https://www.taxtmi.com/news?id=62590