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    <title>1996 (8) TMI 453 - Supreme Court</title>
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    <description>A dispute under a non-statutory works contract involving tax-inclusive rates, deduction at source, and adjustment for changes in tax liability was held to be a matter of contractual interpretation, not writ adjudication. The Supreme Court reasoned that questions on whether any amount was due, whether retention of money was justified, and how tax-deduction changes affected the contractual balance had to be resolved under the contract. Because an arbitration clause and civil remedies were available, recourse to Article 226 was inappropriate and could not replace ordinary contractual remedies. The proper forum was arbitration or civil court, as available in law.</description>
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      <title>1996 (8) TMI 453 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=104133</link>
      <description>A dispute under a non-statutory works contract involving tax-inclusive rates, deduction at source, and adjustment for changes in tax liability was held to be a matter of contractual interpretation, not writ adjudication. The Supreme Court reasoned that questions on whether any amount was due, whether retention of money was justified, and how tax-deduction changes affected the contractual balance had to be resolved under the contract. Because an arbitration clause and civil remedies were available, recourse to Article 226 was inappropriate and could not replace ordinary contractual remedies. The proper forum was arbitration or civil court, as available in law.</description>
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      <pubDate>Tue, 20 Aug 1996 00:00:00 +0530</pubDate>
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