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    <title>2026 (2) TMI 1107 - MADRAS HIGH COURT</title>
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    <description>In an appeal under the Negotiable Instruments Act the court held that an appellate reversal of a trial acquittal was unsustainable where the appellate court failed to identify perversity or gross miscarriage in the trial court&#039;s finding that the accused probabilized his defence. The decision examines admissible admissions (issuance and signature), statutory presumptions, the relevance of filling up blanks, and defence evidence including documents and account statements showing an alternative commercial relationship and absence of independent witnesses for the complainant&#039;s funding. Because two reasonable conclusions existed, the appellate disturbance was set aside and the trial acquittal restored by the High Court.</description>
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      <title>2026 (2) TMI 1107 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=786959</link>
      <description>In an appeal under the Negotiable Instruments Act the court held that an appellate reversal of a trial acquittal was unsustainable where the appellate court failed to identify perversity or gross miscarriage in the trial court&#039;s finding that the accused probabilized his defence. The decision examines admissible admissions (issuance and signature), statutory presumptions, the relevance of filling up blanks, and defence evidence including documents and account statements showing an alternative commercial relationship and absence of independent witnesses for the complainant&#039;s funding. Because two reasonable conclusions existed, the appellate disturbance was set aside and the trial acquittal restored by the High Court.</description>
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