https://www.taxtmi.com/highlights?id=97113 Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence. en-us Tue, 24 Feb 2026 11:36:26 +0530 Tue, 24 Feb 2026 11:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97113 Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence. Highlights Indian Laws Tue, 24 Feb 2026 11:36:26 +0530 https://www.taxtmi.com/highlights?id=97113