https://www.taxtmi.com/caselaws?id=194435 The Supreme Court allowed the appeal by M/s Indseam Services Limited, setting aside the High Court's order and remitting the case for fresh consideration. The Court criticized the lack of judicial determination on whether the ingredients of cheating were prima facie established, emphasizing the need to consider the nature of the contract and payment arrangements. The High Court's dismissal of the revision petition was overturned, directing a reevaluation of the case without making any observations on its merits. en-us Fri, 14 Sep 2001 00:00:00 +0530 Thu, 07 Sep 2017 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194435 The Supreme Court allowed the appeal by M/s Indseam Services Limited, setting aside the High Court's order and remitting the case for fresh consideration. The Court criticized the lack of judicial determination on whether the ingredients of cheating were prima facie established, emphasizing the need to consider the nature of the contract and payment arrangements. The High Court's dismissal of the revision petition was overturned, directing a reevaluation of the case without making any observations on its merits. Case-Laws Indian Laws Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194435