consideration Archives

Never Reported Judgment | When Supreme Court declared a sale deed sham/fictitious as no consideration money passed to vendor [(1953) 2 SCC 21]

This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1953 on determining whether sale deed is a sham.

Case Briefs Tribunals/Commissions/Regulatory Bodies

BookMyShow is not receiving any consideration by allowing card companies to extend discount offers, thus not providing any service to them: CESTAT

“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”

Case Briefs High Courts

Accrual of cause of action at a place for pursuing substantive legal action, not a consideration for determining territorial jurisdiction u/s 11 of A&C Act, 1996: Delhi High Court

“As per Clause 31.16 of Letter of Intent between parties, place of arbitration was Faridabad (Haryana), which will be chosen as the seat, since seat has not been separately named and there are no other contrary indicia to show that place of arbitration is not intended to be seat of arbitration.”

brussels i bis regulation interpretation

Case Briefs Foreign Courts

CJEU interprets Art. 7(1)(b) of Brussels I bis Regulation on jurisdiction and recognition and enforcement of judgments in civil and commercial matters

“Special rules of jurisdiction laid down by the Brussels I bis Regulation are to be interpreted strictly and do not permit an interpretation which goes beyond the cases expressly envisaged by that regulation.”

Authority for Advance Ruling (Karnataka)

Advance Rulings Case Briefs

KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

Case Briefs High Courts

Unexplainable delay in considering detenu’s representation is fatal to continued detention; Bombay High Court quashes preventive detention order

Bombay High Court: In a preventive detention case, the Division Bench of A.S. Gadkari and Milind N. Jadhav, JJ., held that any

Advance Rulings Case Briefs

Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling

Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

Case Briefs Tribunals/Commissions/Regulatory Bodies

AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST

Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State

Case Briefs High Courts

Importance of ‘consideration’ cannot be belittled: Del HC explains the significance of consideration in enforceability of an ‘Agreement’

Delhi High Court: “It is the consideration which puts enforceability in the agreements to make promises legally binding”, Asha Menon, J., stated

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an

Case Briefs Supreme Court

Service rendered at no matter how less consideration would still be a ‘service’ under Consumer Protection Act

Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that a construction worker who is registered under