Section 24 of the Indian Penal Code: Dishonest - Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is said to do that thing “Dishonestly.” Essential Elements 1. Intentional Act 2. Wrongful Gain to one 3. Wrongful Loss to another In the case of Giridhar Lal 1886 , it was decided the sole test to be applied for determining “Dishonestly”, is what was the intention of the accused at the time of the act occurred for which purpose only the primary and not the more remote intention of the accused must be ascertained.