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1 - 10 of 25 (0.58 seconds)Section 19 in The Limitation Act, 1963 [Entire Act]
Section 198 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Ge Capital Services India vs Dr K.M. Veerappa Reddy & Ors on 16 October, 2015
10. Placing reliance on the judgement of this Court in Ge Capital
Services India v. Dr. K.M. Veerappa Reddy & Ors, 2015 SCC
OnLine Del 13007, he submits that suits which claims amount on
the basis of balances due at the foot of the account, cannot be
treated as one falling under Order XXXVII of the CPC. The
entries and statements of account have to be necessarily proved
as per Section 34 of the Evidence Act, 1872 for the balance at the
foot of the account to be arrived at. He submits that the claim of
the plaintiff is also on the basis of the alleged ledger account and,
therefore, not maintainable under Order XXXVII of the CPC.
S.P. Brothers, A Partnership Firm vs Biren Ramesh Kadakia on 27 March, 2008
The same was
the ratio in Actal (supra) and in S.P. Brothers (supra). The said
judgments would, however, have no application to the facts of
the present case. Though deposit of TDS may not act as an
acknowledgment of debt by the defendant, it being a payment
made by the defendant on account of the plaintiff and on account
of a debt, would lead to a fresh period of limitation being
computed from the date when the deposit of TDS was made.
M/S. Actal vs M/S. India Infoline Limited on 9 October, 2012
In support,
he places reliance on the judgement of this Court in M/s Utility
Powertech Limited v. M/s Amit Traders, 2018 SCC OnLine Del
9096, and of the Bombay High Court in S.P. Brothers v. Biren
Ramesh Kadakia, 2008 SCC OnLine Bom 1599; Actal v. India
Signature Not Verified
Digitally Signed By:SUNIL
Signing Date:27.04.2023
18:11:31 CS(OS) 479/2018 Page 7 of 23
Neutral Citation Number: 2023:DHC:2773
Infoline Limited, 2013 SCC OnLine Bom 915; and Actal v.
India Infoline Limited, 2012 SCC OnLine Bom 1507.
Baranagore Jute Factory Plc. Mazdoor ... vs Baranagore Jute Factory Plc. Etc on 21 March, 2017
35. In Baranagore Jute Factory PLC. Mazadoor Sangh (BMS)
(supra) , the Supreme Court observed that the amount deposited
as TDS also partakes the character of compensation that was
payable by NHAI in the said case.
Cofex Exports Ltd. vs Canara Bank on 29 May, 1997
In support he places reliance on the
Signature Not Verified
Digitally Signed By:SUNIL
Signing Date:27.04.2023
18:11:31 CS(OS) 479/2018 Page 9 of 23
Neutral Citation Number: 2023:DHC:2773
judgements of Akhilesh Kumar Verma v. Maruti Udyog Ltd,
2005 SCC OnLine P&H 212, and Cofex Exports Ltd v. Canara
Bank, 1997 (43) DRJ 754 (DB).
Godhra Electricity Co. Ltd. & Anr vs The State Of Gujarat And Another on 12 September, 1974
In The Godhra Electricity Co. Ltd. & Anr. (Supra), relied upon
by the learned senior counsel for the plaintiff, the Supreme Court
held that in the process of interpretation of the terms of a
Contract, the Court can get an assistance from the conduct of the
parties. However, the said judgment would not have an
application at the present stage, inasmuch as, the parties are yet
to prove their respective conduct, which can be done only when
the defendant is granted leave to defend the present suit.