Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed accused's criminal revision petition challenging conviction under Section 138 N.I. Act for cheque dishonour. Court upheld lower courts' findings that accused borrowed Rs.15 lakhs from complainant-relative and issued cheque in discharge of legally enforceable debt. Cheque dishonoured due to insufficient funds despite statutory notice. Court applied presumption under Section 139 N.I. Act favoring complainant, noting accused failed to rebut presumption on preponderance of probabilities standard. Evidence established close relationship between parties and genuine debt transaction. HC found no merit in accused's challenge to conviction and sentence, confirming dishonour constituted offense under Section 138 N.I. Act.
HC dismissed accused's criminal revision petition challenging conviction under Section 138 N.I. Act for cheque dishonour. Court upheld lower courts' findings that accused borrowed Rs.15 lakhs from complainant-relative and issued cheque in discharge of legally enforceable debt. Cheque dishonoured due to insufficient funds despite statutory notice. Court applied presumption under Section 139 N.I. Act favoring complainant, noting accused failed to rebut presumption on preponderance of probabilities standard. Evidence established close relationship between parties and genuine debt transaction. HC found no merit in accused's challenge to conviction and sentence, confirming dishonour constituted offense under Section 138 N.I. Act.
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