Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Dishonor of Cheque - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there was obvious reason for the trial court to come to a finding that the complainant has failed to establish her case that she had any business relation with the accused - it is settled proposition of law that for rebutting the fact that might lead to the presumption under Section 139 of the N.I. Act, the standard of proof is of preponderance of probabilities, which the accused in the present case has been able to rebut. - HC
Dishonor of Cheque - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there was obvious reason for the trial court to come to a finding that the complainant has failed to establish her case that she had any business relation with the accused - it is settled proposition of law that for rebutting the fact that might lead to the presumption under Section 139 of the N.I. Act, the standard of proof is of preponderance of probabilities, which the accused in the present case has been able to rebut. - HC
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