Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Forfeiture of earnest money in an e-auction required fresh consideration under Section 74 of the Indian Contract Act because the statutory requirements governing contractual forfeiture, including the necessity and quantum of loss, had not been raised or examined. The applicable e-auction terms also required determination of whether the forfeitable amount was 25% or 10% of the successful bid. The High Court set aside the rejection of the refund claim and remitted that issue to the Company Judge after completion of pleadings, leaving the merits of forfeiture open.
Forfeiture of earnest money in an e-auction required fresh consideration under Section 74 of the Indian Contract Act because the statutory requirements governing contractual forfeiture, including the necessity and quantum of loss, had not been raised or examined. The applicable e-auction terms also required determination of whether the forfeitable amount was 25% or 10% of the successful bid. The High Court set aside the rejection of the refund claim and remitted that issue to the Company Judge after completion of pleadings, leaving the merits of forfeiture open.
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