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    <title>2019 (4) TMI 660 - Supreme Court</title>
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    <description>Admission of a cheque signature attracted the Section 139 presumption that it was issued for discharge of a legally enforceable debt, but that presumption remained rebuttable on a preponderance of probabilities. The accused relied on cross-examination and defence evidence to cast doubt on the complainant&#039;s claimed lending capacity, the consistency of the loan narrative, and the source of funds. Those materials created a credible doubt about the existence of the alleged debt, shifting the burden back to the complainant to prove the transaction. The presumption was therefore rebutted, the conviction could not stand, and acquittal was restored.</description>
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      <title>2019 (4) TMI 660 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=378216</link>
      <description>Admission of a cheque signature attracted the Section 139 presumption that it was issued for discharge of a legally enforceable debt, but that presumption remained rebuttable on a preponderance of probabilities. The accused relied on cross-examination and defence evidence to cast doubt on the complainant&#039;s claimed lending capacity, the consistency of the loan narrative, and the source of funds. Those materials created a credible doubt about the existence of the alleged debt, shifting the burden back to the complainant to prove the transaction. The presumption was therefore rebutted, the conviction could not stand, and acquittal was restored.</description>
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      <pubDate>Tue, 09 Apr 2019 00:00:00 +0530</pubDate>
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