Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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HC dismissed the petition challenging an acquittal under Section 138 of the Negotiable Instruments Act. The Court held that while statutory presumptions exist regarding cheque execution and consideration, these can be rebutted by the accused by raising a probable defense on preponderance of probabilities. Once the accused successfully challenges the presumption, the burden shifts to the complainant to prove the debt's existence. The Court found no perversity in the original acquittal and emphasized that an acquittal decision reinforces the presumption of innocence and requires substantial evidence to be overturned.
HC dismissed the petition challenging an acquittal under Section 138 of the Negotiable Instruments Act. The Court held that while statutory presumptions exist regarding cheque execution and consideration, these can be rebutted by the accused by raising a probable defense on preponderance of probabilities. Once the accused successfully challenges the presumption, the burden shifts to the complainant to prove the debt's existence. The Court found no perversity in the original acquittal and emphasized that an acquittal decision reinforces the presumption of innocence and requires substantial evidence to be overturned.
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