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...
Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the accused's right to contest the matter by presenting a plausible defense - It concluded that the magistrate erred in rejecting the application solely on the grounds of vagueness, as the disclosed defenses were sufficient to warrant cross-examination. The Court emphasized the magistrate's duty to ascertain whether the defense presented by the accused is probable and not merely a "moonshine defense."
Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the accused's right to contest the matter by presenting a plausible defense - It concluded that the magistrate erred in rejecting the application solely on the grounds of vagueness, as the disclosed defenses were sufficient to warrant cross-examination. The Court emphasized the magistrate's duty to ascertain whether the defense presented by the accused is probable and not merely a "moonshine defense."
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
