https://www.taxtmi.com/acts?id=56431 Section 114 establishes discretionary evidentiary presumptions, permitting the Court to infer facts likely to have occurred from the ordinary course of natural events, human conduct, and public or private business, assessed against the circumstances of the particular case. The presumptions are not automatic: their application depends on whether surrounding facts support or weaken the relevant inference. Application requires regard to facts capable of displacing the ordinary inference. en-us Tue, 29 Sep 2026 18:26:44 +0530 Tue, 29 Sep 2026 18:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56431 Section 114 establishes discretionary evidentiary presumptions, permitting the Court to infer facts likely to have occurred from the ordinary course of natural events, human conduct, and public or private business, assessed against the circumstances of the particular case. The presumptions are not automatic: their application depends on whether surrounding facts support or weaken the relevant inference. Application requires regard to facts capable of displacing the ordinary inference. Act-Rules Indian Laws Tue, 29 Sep 2026 18:26:44 +0530 https://www.taxtmi.com/acts?id=56431