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In Prabhakar Yeshwant Masram & Anr. v. Sou Tula Namdeorao Jaipurkar & Anr., 2026 INSC 724, the Supreme Court clarified the threshold for initiating proceedings under Section 340 of the Code of Criminal Procedure, 1973 (“CrPC”) for alleged false statements made in judicial proceedings. The Court held that a mere finding that a party has made a “wrong statement” is insufficient to initiate criminal proceedings. There must be material indicating a deliberate falsehood, and the Court must additionally be satisfied that initiating an inquiry is “expedient in the interests of justice.”

Commercial transactions, since the tail end of the last century, have been progressing towards the digital medium.