Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  5. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  8. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
    Government Approves International Hospital for Scientific Research Benefits Under Section 35(1)(ii) of Income-tax Act
    Central Government Approves Institution for Social Science Research Under Section 35(1)(iii) of Income-tax Act
    Tax Authority Extends GST Audit Completion Period for 2021-2022 Audits Under Relevant State GST Act
    Import clearance allowed without warehousing if authorization issued before Customs clearance under Para 2.12 FTP 2023
    DFIA Scheme Limits Technical Correlation to Paragraph 4.29 Inputs; Others Require Only Name and Quantity Declaration
    Penalty under Section 114 Customs Act requires confiscation under Section 113; no confiscation means no penalty imposed
    Filling Toner Powder in Used Cartridges Counts as Manufacture Under Customs Rules, Duty Demand Set Aside
    High Court Sets Aside TDS Denial Under Section 197, Orders Fresh Consideration Following SC Precedent
    Income of Revocable Foreign Trust from Indian NCDs Not Taxable Under Sections 61, 63, 161 & India-UAE DTAA
    NCLAT Upholds Settlement Using Rs. 50 Crores for Construction Costs, Limits RP's Valuation Authority Under CIRP
    Sanction for Prosecution Under Sections 276C(1) and 277A Upheld; Assessment Proceedings Don't Bar Criminal Action
    Section 54(1) allows capital gains exemption when investing sale proceeds in multiple residential houses, not just one unit
    AO cannot replace DCF with NAV under Rule 11UA without new funds or unaccounted income proof
    Transfer Order Under Section 127 Upheld Despite Petitioners' Challenges on Hearing and Rank Differences
    AO exceeded jurisdiction by adding income beyond section 148 reasons; reassessment order under section 147 quashed
    Business expenses disallowed under Section 37 due to lack of valid contract and insufficient documentary evidence
    Petition Challenging Cigarette Smuggling Penalty Dismissed; Appeals Allowed Under Section 129A Customs Act
    July 26, 2025 Case Laws Money Laundering
    Attachment Order Upheld Under PMLA Sections 5(1) & 8(1) Based on Circumstantial Evidence and Financial Trail Analysis
    Public Charitable Trust Income Taxed Normally, Section 167A and 167B MMR Not Applicable Here
    Penalty under Section 271D barred by limitation; reassessment void due to improper approval under Section 151

Are you sure you want to delete "My most important" ?

NOTE:

Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :

    Presumption u/ss 118(a) and 139 of the Negotiable Instruments...

    Trial Court Error in Burden of Proof on Negotiable Instruments Act; Supreme Court Allows Appeal, Sets Aside Order.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Indian LawsAugust 23, 2024Case LawsHC

    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 accused to rebut it. The Trial Court erred by dissecting the complainant's case instead of first examining if the accused successfully rebutted the presumption. The Supreme Court in Sumeti Vij case clarified that statement u/s 313 CrPC alone is insufficient for rebuttal. The accused did not lead any defence evidence despite claiming trial. The presumption is based on common sense - acquitting the accused without evidence to rebut it turns the law on its head. The Trial Court's approach was fundamentally flawed, leading to setting aside of the impugned order and allowing the appeal.

    Topics

    ActsIncome Tax