https://www.taxtmi.com/highlights?id=105521 Admitted execution and delivery of settlement cheques trigger presumptions of consideration and legally enforceable debt; a security-cheque defence must provide a probable basis to displace them. Completion of particulars in a voluntarily delivered signed cheque differs from material alteration, which requires proof of an unauthorised change to an existing entry; a collecting-bank endorsement alone does not establish alteration. Additional defence evidence on appeal is not an unrestricted entitlement and may be refused when belated, unproved, or unnecessary. Compensation should realistically reflect the cheque amount and deprivation of payment. The conviction, compensation and default sentence remained, while substantive imprisonment was reduced to six months based on individual circumstances and deposits. en-us Thu, 29 Oct 2026 06:33:44 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105521 Admitted execution and delivery of settlement cheques trigger presumptions of consideration and legally enforceable debt; a security-cheque defence must provide a probable basis to displace them. Completion of particulars in a voluntarily delivered signed cheque differs from material alteration, which requires proof of an unauthorised change to an existing entry; a collecting-bank endorsement alone does not establish alteration. Additional defence evidence on appeal is not an unrestricted entitlement and may be refused when belated, unproved, or unnecessary. Compensation should realistically reflect the cheque amount and deprivation of payment. The conviction, compensation and default sentence remained, while substantive imprisonment was reduced to six months based on individual circumstances and deposits. Highlights Indian Laws Thu, 29 Oct 2026 06:33:44 +0530 https://www.taxtmi.com/highlights?id=105521