One of my friends is in govt dept. This is well known fact in India that Corruption comes from Top. handful people do corruption at top and subordinates have no option but to follow it. Thereby subordinate becomes Victim of Corruption instead of Part of Corruption.
If an ITO accuses his CIT no one would believe him but He will be penalised if he keeps mum and follow the Corrupt orders of CIT and lateron CIT gets nabbed by the Investigating authority then also the ITO is penalised for helping CIT for corrupt doings. In such case do we have any Case study wherein it is established that there is difference in being a part of corruption and being a victim of corruption.
i know my friend is absolutely innocent and just to make his boss happy followed his instructions. Even if he had reported he would have been terminated or penalised because no one (investigating auth) would have believed it.
Can any of our Expert help and advice me on this issue?
If you have any case study or any strong argument that could be put forward that need is to nab top officials instead of penalising lower grad officials. the lower grade people has no option but to follow his boss.
Should it not be called as "Jungle Raj". ill will people getting benefits and honest people are getting penalised.
Would like to add that .. in the past there was a case of CIT vs Pyara singh (SC, 1979) wherein SC accepted the fact the bribe is part of the system and should be allowed as a deduction from the taxable income of business.
On the same line i am expecting some case study where it is differenciated by the any court that being a Part of Corruption is punishable but being Victim of Corruption (where the subordiante or employee has no option but to follow the instructions of his boss/ top mgt/ top officials) and the victim of corruption must be exonerated
Thanks
VKDwivedi
