Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC analyzed a cheque dishonour case involving alleged material alteration of amount from Rs. 1,90,000/- to Rs. 4,90,000/-. The court determined that the accused lacked authority to modify the cheque amount, as the figure and words were written by different persons. Previous case law references were distinguished. The trial court's order was set aside, and the court directed forensic examination of the cheque upon expense deposit by the accused. The petition was allowed, mandating expert verification of the potential alteration to determine the cheque's validity under the Negotiable Instruments Act.
HC analyzed a cheque dishonour case involving alleged material alteration of amount from Rs. 1,90,000/- to Rs. 4,90,000/-. The court determined that the accused lacked authority to modify the cheque amount, as the figure and words were written by different persons. Previous case law references were distinguished. The trial court's order was set aside, and the court directed forensic examination of the cheque upon expense deposit by the accused. The petition was allowed, mandating expert verification of the potential alteration to determine the cheque's validity under the Negotiable Instruments Act.
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