Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC held that the sale of copper ingots was vitiated by material misdescription and latent defects. Despite the "as is where is" clause, the buyer could not be held liable for defects not discoverable through reasonable inspection. The court applied Sections 15 and 16 of the Sale of Goods Act, finding that the goods did not match the auction notice description. The principle of caveat emptor does not absolve the seller from liability when latent defects exist. Consequently, the court set aside the sale and allowed the applicant's refund request, emphasizing the seller's obligation to provide goods matching the advertised description.
HC held that the sale of copper ingots was vitiated by material misdescription and latent defects. Despite the "as is where is" clause, the buyer could not be held liable for defects not discoverable through reasonable inspection. The court applied Sections 15 and 16 of the Sale of Goods Act, finding that the goods did not match the auction notice description. The principle of caveat emptor does not absolve the seller from liability when latent defects exist. Consequently, the court set aside the sale and allowed the applicant's refund request, emphasizing the seller's obligation to provide goods matching the advertised description.
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