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 - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of 14.04.1999 i.e. prior to issuance of cheque - In the instant case, considering the evidence on record, it is observed by the learned trial Judge that the cheque in question appears to have been with the complainant prior to 14.04.1999 i.e. the date of post-card/letter written by the complainant to the respondent-accused - when the respondent-accused has succeeded in rebutting the presumption, the learned trial Judge has rightly come to the conclusion that the said provision would be of no help to the complainant. - HC
Dishonor of Cheque - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of 14.04.1999 i.e. prior to issuance of cheque - In the instant case, considering the evidence on record, it is observed by the learned trial Judge that the cheque in question appears to have been with the complainant prior to 14.04.1999 i.e. the date of post-card/letter written by the complainant to the respondent-accused - when the respondent-accused has succeeded in rebutting the presumption, the learned trial Judge has rightly come to the conclusion that the said provision would be of no help to the complainant. - HC
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