Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Rejection of a loan-recovery plaint on limitation under Order VII Rule 11(d) is warranted only when the plaint and relied-on material disclose an ex facie statutory bar. TDS deposited in relation to a loan may constitute payment on account of debt under the Limitation Act, creating a fresh limitation period. Signed balance confirmations and continuing TDS deductions may also raise triable issues concerning acknowledgment and payment, whose legal and evidentiary effect requires proof. The Trial Court's refusal to reject the plaint was sustained, with limitation left for determination after evidence.
Rejection of a loan-recovery plaint on limitation under Order VII Rule 11(d) is warranted only when the plaint and relied-on material disclose an ex facie statutory bar. TDS deposited in relation to a loan may constitute payment on account of debt under the Limitation Act, creating a fresh limitation period. Signed balance confirmations and continuing TDS deductions may also raise triable issues concerning acknowledgment and payment, whose legal and evidentiary effect requires proof. The Trial Court's refusal to reject the plaint was sustained, with limitation left for determination after evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
