When a presumtion Under Section 139 is drawn, the factors relating to the want of documentary evidence

"When a presumtion Under Section 139 is drawn, the factors relating to the want of documentary evidence in the form of receipts or accounts or want of evidence as regards source of funds were not of relevant consideration while examining if the accused has been able to rebut the presumption or not".

https://www.livelaw.in/top-stories/-presumption-under-sec139-143621