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Burden to rebut presumption of debt in cheque bounce case is on the accused

November 11, 2019[2019] 111 taxmann.com 129 (SC)
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FEMA, BANKING & INSURANCE: A complaint under Negotiable Instruments Act for dishonour of cheque could not have been dismissed only on account of discrepancies in determination of amount due as accounts for which cheque was issued were settled in writing

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