Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC dismissed the revision petition in a dishonoured cheque case under the Negotiable Instruments Act. The accused issued a cheque for Rs.2,63,216 which was dishonoured due to insufficient funds. The accused failed to rebut the statutory presumption under Section 139 that the cheque was issued for discharge of legally enforceable debt. His defence that the cheque was blank and unsigned when given was rejected as improbable. The trial court's conviction was upheld as the accused failed to prove non-service of demand notice and did not pay the amount after deemed service. The compensation of Rs.4,80,000 awarded by the trial court, including interest and litigation costs over seven years, was deemed reasonable and not excessive, requiring no interference.
The HC dismissed the revision petition in a dishonoured cheque case under the Negotiable Instruments Act. The accused issued a cheque for Rs.2,63,216 which was dishonoured due to insufficient funds. The accused failed to rebut the statutory presumption under Section 139 that the cheque was issued for discharge of legally enforceable debt. His defence that the cheque was blank and unsigned when given was rejected as improbable. The trial court's conviction was upheld as the accused failed to prove non-service of demand notice and did not pay the amount after deemed service. The compensation of Rs.4,80,000 awarded by the trial court, including interest and litigation costs over seven years, was deemed reasonable and not excessive, requiring no interference.
Note: It is a system-generated summary and is for quick reference only.