Search Results for Tag : rebut

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ITAT, Delhi: Non-Appearance Before Authorities to Imply Assessee Has Nothing to Rebut(04.04.2022)

Income Tax Appellate Tribunal Delhi has observed that the income tax proceedings are attached with the presumption of truth and the non-appearance bef.....

Tags : Income Tax Appellate Tribunal, income tax proceedings, presumption of truth, rebut

SC: Statement of Accused Not Substantive Evidence of Defence to Rebut Presumption u/s 139 NI Act(10.03.2021)

Supreme Court has stated that the statement of the accused recorded under Section 313 of the Code of Criminal Procedure, 1973 is not a substantive evi.....

Tags : Supreme Court, Evidence of Defence to Rebut Presumption u/s 139 NI Act

SC: Rebuttal of Presumption u/s 139 NI Act Can Only be Done After Adducing Evidence(24.02.2020)

Supreme Court has observed that the rebuttal of presumption available under Section 139 of the Negotiable Instruments Act, 1881 can only be done after.....

Tags : Supreme Court, Rebuttal of Presumption u/s 139 NI Act