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 - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
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