Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
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SC analyzed a cheque dishonour case under Negotiable Instruments Act Sections 118(a) and 139. The Court held that while presumptions under these sections are rebuttable, the complainant failed to substantiate the claim of an enforceable debt. Despite alleging cheque issuance in presence of well-wishers, no corroborative evidence was produced, such as income tax documents or accounting records. The accused successfully discharged the burden of proof by raising a probable defense. Consequently, the SC upheld the Trial Court's original acquittal order and reversed the High Court's judgment, thereby allowing the appeal in favor of the accused.
SC analyzed a cheque dishonour case under Negotiable Instruments Act Sections 118(a) and 139. The Court held that while presumptions under these sections are rebuttable, the complainant failed to substantiate the claim of an enforceable debt. Despite alleging cheque issuance in presence of well-wishers, no corroborative evidence was produced, such as income tax documents or accounting records. The accused successfully discharged the burden of proof by raising a probable defense. Consequently, the SC upheld the Trial Court's original acquittal order and reversed the High Court's judgment, thereby allowing the appeal in favor of the accused.
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