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    Binding interim directions barred TDS deduction on Leave Fare Concession, defeating default and interest exposure.
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      Companies Law

      Limitation and jurisdiction objections to rejection of the...

      Pleading read as a whole defeats limitation and jurisdiction objections in an inheritance-linked share dispute at threshold

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      Companies LawJune 29, 2026Case LawsHC
      Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.

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      ActsIncome Tax