Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Dishonor of Cheque - insufficiency of funds - the presumption u/s 139 comes into play - The accused could not rebut the presumption under Section 139 of the Act. It follows that the complainant has been able to prove that the accused committed an offence punishable u/s 138
Dishonor of Cheque - insufficiency of funds - the presumption u/s 139 comes into play - The accused could not rebut the presumption under Section 139 of the Act. It follows that the complainant has been able to prove that the accused committed an offence punishable u/s 138
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