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Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Acquittal Set Aside Due to Improper Appreciation of Evidence. Presumption under Section 139 of Negotiable Instruments Act, 1881 stands in favor of complainant unless rebutted by accused.

The appellant, Mahesh Urban Credit Coop. Society Ltd., through its manager, filed a criminal appeal challenging the acquittal of the respondent, Naray...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

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Bombay High Court Allows Appeal Against Acquittal in Cheque Dishonour Case Due to Improper Rejection of Secondary Evidence. Court holds that trial court erred in rejecting application to lead secondary evidence of cheque and dishonour memo when originals were lost, and remands case for fresh trial.

The appellant, Maharashtra State Seeds Corporation Limited, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 against the re...

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Bombay High Court Upholds Conviction in Cheque Dishonour Case but Modifies Sentence to Fine Only. Complainant's Revision for Enhanced Compensation Dismissed as Accused's Liability Already Discharged.

The case involves two criminal revision applications arising from a cheque dishonour matter under Section 138 of the Negotiable Instruments Act, 1881....

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Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Acquittal Set Aside Due to Inconsistent Defence and Failure to Rebut Presumption. Accused Convicted Under Section 138 of Negotiable Instruments Act, 1881 for Dishonour of Cheque Issued for Friendly Loan.

The appellant, Ramdas Anant Naik, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 against respondent Jacob Fernandes, alle...