Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Territorial jurisdiction in export contract suits may arise where orders are accepted, goods are dispatched to a carrier, and payment is arranged through a bank, as these acts can constitute part performance and delivery to the buyer. Expiry of letters of credit does not by itself terminate the underlying sale contract where parties continue performance and sale proceeds are received. An unregistered partnership firm is barred from enforcing contractual rights through a counterclaim. A clearing and forwarding agent or letter-of-credit opening bank is not liable without evidence beyond its documentary or export-related role. Proven export expenses incurred on the seller's behalf may be reimbursed by reducing the money decree despite the counterclaim bar.
Territorial jurisdiction in export contract suits may arise where orders are accepted, goods are dispatched to a carrier, and payment is arranged through a bank, as these acts can constitute part performance and delivery to the buyer. Expiry of letters of credit does not by itself terminate the underlying sale contract where parties continue performance and sale proceeds are received. An unregistered partnership firm is barred from enforcing contractual rights through a counterclaim. A clearing and forwarding agent or letter-of-credit opening bank is not liable without evidence beyond its documentary or export-related role. Proven export expenses incurred on the seller's behalf may be reimbursed by reducing the money decree despite the counterclaim bar.
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