Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed the revision petition in a cheque dishonour case. The accused failed to rebut the presumption under Sections 118 and 139 of the Negotiable Instruments Act. The cheque was issued for a legal liability, dishonoured due to insufficient funds, and the accused did not appear in the witness box or provide evidence to challenge the presumption. The Trial Court's conviction under Section 138 of NI Act was upheld, with compensation of Rs. 52,932/- deemed appropriate considering the six-year delay in resolution.
HC dismissed the revision petition in a cheque dishonour case. The accused failed to rebut the presumption under Sections 118 and 139 of the Negotiable Instruments Act. The cheque was issued for a legal liability, dishonoured due to insufficient funds, and the accused did not appear in the witness box or provide evidence to challenge the presumption. The Trial Court's conviction under Section 138 of NI Act was upheld, with compensation of Rs. 52,932/- deemed appropriate considering the six-year delay in resolution.
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