https://www.taxtmi.com/caselaws?id=786957 Proof of demand and acceptance is essential to establish offences under Sections 7, 13(1)(d) and 13(2) of the Prevention of Corruption Act, 1988, and Section 20 cannot operate without foundational evidence of those elements. Where the complainant departs materially from the complaint and the record contains inconsistencies on demand, pending official work, conversation recording, and the shadow witness's role, the alleged illegal gratification is not reliably proved. An appellate court interferes with an acquittal only if the view taken is perverse or unreasonable; if two views are possible and the one favouring the accused is supported by the record, the acquittal is not to be disturbed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786957 Proof of demand and acceptance is essential to establish offences under Sections 7, 13(1)(d) and 13(2) of the Prevention of Corruption Act, 1988, and Section 20 cannot operate without foundational evidence of those elements. Where the complainant departs materially from the complaint and the record contains inconsistencies on demand, pending official work, conversation recording, and the shadow witness's role, the alleged illegal gratification is not reliably proved. An appellate court interferes with an acquittal only if the view taken is perverse or unreasonable; if two views are possible and the one favouring the accused is supported by the record, the acquittal is not to be disturbed. Case-Laws Indian Laws Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786957