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 cheques - acquittal of accused - based on the evidence on record, the appellants have proved the guilt of the respondent beyond a reasonable doubt. The acquittal is based on a misreading of the evidence on record and virtually ignoring the presumption that arises in terms of Section 139 of the N.I. Act. - This is a fit case where the respondent should be sentenced to undergo imprisonment of six months and pay a fine of ₹ 60,000/-. In default, the respondent will have to suffer further imprisonment of one month. - HC
Dishonor of cheques - acquittal of accused - based on the evidence on record, the appellants have proved the guilt of the respondent beyond a reasonable doubt. The acquittal is based on a misreading of the evidence on record and virtually ignoring the presumption that arises in terms of Section 139 of the N.I. Act. - This is a fit case where the respondent should be sentenced to undergo imprisonment of six months and pay a fine of ₹ 60,000/-. In default, the respondent will have to suffer further imprisonment of one month. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
