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    <title>2023 (11) TMI 250 - BOMBAY HIGH COURT</title>
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    <description>The HC upheld the trial court&#039;s acquittal of the accused under Section 138 of the Negotiable Instruments Act, 1981. The appellant&#039;s claims were undermined by the absence of documentary evidence and discrepancies in the amounts due. The cheque amount exceeded the remaining balance owed, and the payment terms were ambiguous, with no explicit agreement on conditions for payment. A defense witness testified that the remaining amount was contingent upon the installation of machinery, which had not occurred. Consequently, the appeal was dismissed, affirming the accused&#039;s acquittal.</description>
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      <title>2023 (11) TMI 250 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=445359</link>
      <description>The HC upheld the trial court&#039;s acquittal of the accused under Section 138 of the Negotiable Instruments Act, 1981. The appellant&#039;s claims were undermined by the absence of documentary evidence and discrepancies in the amounts due. The cheque amount exceeded the remaining balance owed, and the payment terms were ambiguous, with no explicit agreement on conditions for payment. A defense witness testified that the remaining amount was contingent upon the installation of machinery, which had not occurred. Consequently, the appeal was dismissed, affirming the accused&#039;s acquittal.</description>
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      <pubDate>Fri, 27 Oct 2023 00:00:00 +0530</pubDate>
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