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Supreme Court Allows Appeal and Remands Case to High Court for Deciding Vires of Section 40(a)(iib) of Income Tax Act. High Court Must Decide Constitutional Challenge on Merits Despite Pending Assessment Proceedings.

The appellant, M/s Tamil Nadu State Marketing Corporation Ltd., filed a writ petition before the Madras High Court challenging the constitutional vali...

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Supreme Court Dismisses Appeal in Pre-emption Case, Holding Limitation Runs from Each Sale Under Rajasthan Pre-Emption Act, 1966. Each Sale of Property Gives Fresh Cause of Action for Pre-emption, and Failure to Challenge Earlier Sales Does Not Bar the Right Under Article 97 of Limitation Act, 1963.

The appeal arose from a suit for pre-emption filed by the predecessor-in-interest of respondent No.1 (original plaintiff) against the appellant and ot...

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Supreme Court Dismisses Transfer Petitions in Criminal Cases Alleging Lack of Territorial Jurisdiction — Cause of Action Not Wholly Absent in Gurugram

The petitioner, Kaushik Chatterjee, was appointed as Group Chief Risk Officer-Executive Director of a non-banking finance company (the second responde...

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Supreme Court Dismisses Appeal in Execution of Foreign Decree Case, Holding Limitation Period of 12 Years Runs from Date of Foreign Decree. Bank of Baroda's Execution Petition Filed 14 Years After London Decree Held Time-Barred Under Article 136 of Limitation Act, 1963.

The case involves a dispute between Bank of Baroda (appellant) and Kotak Mahindra Bank Ltd. (respondent, successor of Vysya Bank) regarding the limita...

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Supreme Court Dismisses Appeal in Specific Performance Suit Barred by Order 2 Rule 2 CPC. Plaintiff's Omission to Seek Leave for Subsequent Suit for Specific Performance After Earlier Injunction Suit Results in Bar.

The appeal arises from a judgment of the Bombay High Court (Nagpur Bench) in a Second Appeal, which upheld the concurrent findings of the Trial Court ...

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Supreme Court Allows Appeal in Government Contract Dispute — Substantial Compliance with Section 80 CPC Sufficient. Notice under Section 80 CPC need not be pedantically scrutinized; substantial compliance with cause of action and relief indicated is adequate.

The present appeals relate to whether a notice under Section 80 of the Code of Civil Procedure (CPC) has been given to the State of Tamil Nadu in term...