Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
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Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
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