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1. Dishonour of Cheque - The High Court observed that, the presumption under Section 139 of the N.I. Act is a presumption of law, as distinguished from the presumption of...

2. Dishonour of Cheque - acquittal of accused - legally enforceable debt or not - an accused person is presumed to be innocent unless proved guilty and an order of...

3. Dishonor of Cheque - It is clear that the accused need not enter the witness box to rebut the presumption. However, such presumption of law cannot be considered as...

4. Dishonor of Cheque - Once the signature is admitted and execution is proved by the appellant by examining the independent witnesses, there is a presumption that the...

5. Dishonor of Cheque - existence of legally enforceable debt or not - acquittal of the accused - presumption of innocence - the presumption under Section 139 of the NI Act...

6. Undisclosed turnover - Estimation of income - The presumptions u/s. 292C are rebuttable presumptions and they do not lead to conclusive evidence. The assessee has right...

7. Dishonor of Cheque - rebuttal of presumptions - The 2nd respondent did not even respond to the lawyer notice. It is true that no adverse inference can be drawn against...

8. The presumption u/s. 292C is a rebuttal presumption. The presumption as envisaged in section 292C is limited to the correctness of the documents found at the time of...

9. The case pertains to an addition made u/s 69 for unexplained investment in agricultural land at Ratlam. The issue revolved around whether the addition was based on...

10. The trial court erroneously invoked the presumption u/s 118 of the Negotiable Instruments Act, 1881, without considering the contradictions in the evidence of the...

11. Presumption u/ss 118(a) and 139 of the Negotiable Instruments Act was not properly applied by the Trial Court. When presumption u/s 139 is raised, the onus shifts to the...

12. Dishonour of cheque - insufficient funds - presumption - standard of preponderance of probabilities - reasons to believe. Earlier, dishonour of cheque was dealt through...

13. Penalty u/s 129(1)(b) - Part-B of the e-way bill was not filled up - The High Court held that, upon a perusal of the order in appeal, it is crystal clear that the...

14. Money Laundering - presumption that proceeds of crime - There is a presumption in inter-connected transaction also Section 24 castes a burden on a person charges with...

15. Rejection of books of accounts - Presumption to the books of accounts u/s 132(4A) - . The contents of books and documents found in possession and control of searched...