Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The accused successfully rebutted the mandatory presumption u/s 139 of the Negotiable Instruments Act by raising a probable defence and bringing in suspicious circumstances regarding the consideration of the cheque. The complainant failed to remove such suspicion by tendering a satisfactory explanation. The HC upheld the accused's acquittal by the trial court, affirming the presumption of innocence, as the complainant failed to prove the consideration as a matter of fact after the onus shifted.
The accused successfully rebutted the mandatory presumption u/s 139 of the Negotiable Instruments Act by raising a probable defence and bringing in suspicious circumstances regarding the consideration of the cheque. The complainant failed to remove such suspicion by tendering a satisfactory explanation. The HC upheld the accused's acquittal by the trial court, affirming the presumption of innocence, as the complainant failed to prove the consideration as a matter of fact after the onus shifted.
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