Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Dishonor of Cheque - Prosecution must prove the guilt of an accused beyond all reasonable doubt. The standard of proof so as to prove a defence on the part of an accused is “preponderance of probabilities”. Inference of preponderance of probabilities can be drawn not only from the materials brought on record by the parties but also by reference to the circumstances upon which he relies - Thus, as an undated cheque having been given only as a security, the provision of Section 138 of the Negotiable Instruments Act are not at all attracted - HC
Dishonor of Cheque - Prosecution must prove the guilt of an accused beyond all reasonable doubt. The standard of proof so as to prove a defence on the part of an accused is “preponderance of probabilities”. Inference of preponderance of probabilities can be drawn not only from the materials brought on record by the parties but also by reference to the circumstances upon which he relies - Thus, as an undated cheque having been given only as a security, the provision of Section 138 of the Negotiable Instruments Act are not at all attracted - HC
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