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 - acquittal of the accused - rebuttal of statutory presumption u/s 139 - earlier transaction had been settled by repayment i - The present cheque was one issued as security in the discharge of that liability and such cheque was misused by the appellant/complainant to make it appear that there was a subsequent transaction - The prosecution of the 2nd respondent/accused under Section 138 of the Negotiable Instruments Act must necessarily fail - HC
Dishonor of Cheque - insufficiency of funds - acquittal of the accused - rebuttal of statutory presumption u/s 139 - earlier transaction had been settled by repayment i - The present cheque was one issued as security in the discharge of that liability and such cheque was misused by the appellant/complainant to make it appear that there was a subsequent transaction - The prosecution of the 2nd respondent/accused under Section 138 of the Negotiable Instruments Act must necessarily fail - HC
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