Valid TDS payment triggers fresh period of limitation
Case BriefsHigh Courts

The dispute arose from unpaid advertising invoices raised by Planet Advertising Pvt. Ltd. between July and November 2014 for campaigns executed for Ambience Pvt. Ltd. The plaintiff claimed Rs. 1.03 crore, asserting that part-payment, backdated purchase orders, and TDS deductions extended the limitation period.

Delhi High Court
Case BriefsHigh Courts

Mere procedural errors or defects, thus, would not render the filing of an application under Section 34 of the Arbitration and Conciliation Act to be treated as a non-est filing. Standalone defects cannot make an application filed under Section 34 of the A&C Act to be declared as non-est but only cumulatively.