https://www.taxtmi.com/caselaws?id=288369 A reasoned foreign judgment from a reciprocating territory, passed after notice and participation of both sides, was treated as conclusive under Section 13 CPC because it did not fall within any statutory exception and was on merits. The Court held that such a foreign order could be executed in India under Section 44A, and that the expression decree or judgment was broad enough to cover the order. It further held that costs and interest on costs were not excluded by Explanation 2 to Section 44A, as they were part of the enforceable money obligation and not taxes, fines, penalties, or similar charges. Deletion of Section 35(3) did not prevent enforcement of foreign interest on costs. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 02 Jun 2020 22:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288369 A reasoned foreign judgment from a reciprocating territory, passed after notice and participation of both sides, was treated as conclusive under Section 13 CPC because it did not fall within any statutory exception and was on merits. The Court held that such a foreign order could be executed in India under Section 44A, and that the expression decree or judgment was broad enough to cover the order. It further held that costs and interest on costs were not excluded by Explanation 2 to Section 44A, as they were part of the enforceable money obligation and not taxes, fines, penalties, or similar charges. Deletion of Section 35(3) did not prevent enforcement of foreign interest on costs. Case-Laws Indian Laws Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288369