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...
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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