Search Results for "presumption under Section 139"

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Bombay High Court at Goa Dismisses Revision in Cheque Dishonour Case Due to Failure to Prove Debt. Complainant could not establish that the cheque was issued for a legally enforceable debt or liability as invoices were raised in name of third party, not the accused.

The case involves a criminal revision application filed by the complainant, M/s. Shradha Shipping Co. Pvt. Ltd., against the judgment of the Additiona...

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Karnataka High Court Considers Challenge to Land Acquisition Under BDA Act; Scheme for BTM Layout Allegedly Lapsed. Petitioners Sought Declaration That Acquisition Lapsed Under Section 27 of Bangalore Development Authority Act, 1976 Due to Failure to Substantially Implement Scheme.

The writ petition was filed before the Karnataka High Court under Articles 226 and 227 of the Constitution of India by land owners whose property was ...

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Bombay High Court Allows Appeal in Cheque Dishonour Case, Restores Conviction Under Section 138 of Negotiable Instruments Act, 1881. Presumption of Legally Enforceable Debt Under Section 139 N.I. Act Stands Unless Accused Rebuts with Probable Defence.

The appellant, Dilip Virumal Ahuja, filed a criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973, challenging the judgment and...

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Bombay High Court Upholds Conviction of Accused in Cheque Dishonour Case Despite Separate Trials for Multiple Cheques. Dishonour of three cheques treated as separate offences under Section 138 of Negotiable Instruments Act, 1881, but separate trials not resulting in prejudice.

The dispute between the complainant Nilesh P. Salgaonkar and the accused Deelip Apte involved three cheques issued by the accused to the complainant, ...

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High Court of Kerala Examines Complainant's Appeal Against Acquittal in Negotiable Instruments Act Case. Court Assesses Whether Trial Court Erred in Denying Presumptions Under Sections 118 and 139 NI Act Where Accused Admitted Signature and Part Liability.

The appeal arose from a prosecution under Section 138 of the Negotiable Instruments Act, 1881 initiated by the complainant, D. Chandran, against the a...

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High Court of Karnataka Dismisses Revision Petition in Cheque Bounce Case — Conviction Under Section 138 of Negotiable Instruments Act, 1881 Upheld. Presumption of Legally Enforceable Debt Under Section 139 N.I. Act Not Rebutted by Accused.

The case pertains to a criminal revision petition filed by the accused against his conviction under Section 138 of the Negotiable Instruments Act, 188...

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Bombay High Court Quashes Assessment Orders for Violation of Natural Justice in Transfer Pricing Adjustment. Failure to Provide TPO's Draft Order and Opportunity of Hearing Renders Proceedings Void Ab Initio Under Sections 144C and 92CA of Income Tax Act, 1961.

The petitioner, Undercarriage and Tractor Parts Pvt. Ltd., filed its return of income for Assessment Year 2015-2016 on 30 September 2015 declaring a l...

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Bombay High Court Dismisses Appeal Against Acquittal in Cheque Dishonour Case — Appellant Failed to Prove Legally Enforceable Debt. The court held that the presumption under Section 139 of the Negotiable Instruments Act, 1881 was rebutted by the accused, and the acquittal was proper.

The appellant, M/s. IVY Jewellery Pvt Ltd, a company dealing in diamond jewellery, filed a complaint under Section 138 of the Negotiable Instruments A...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...