A litigant can take different stands at different times but ...

Litigants can't take contradictory stances in the same case; consistent positions are required on identical facts.

October 10, 2018

Case Laws Companies Law SC

A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on the same facts and take inconsistent shifting stands.

View Source

← Previous Next →

A litigant can take different stands at different times but ...

Litigants can't take contradictory stances in the same case; consistent positions are required on identical facts.

October 10, 2018

Case Laws Companies Law SC

You may also like:

Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed...

ITAT partially allowed the assessee's appeal, directing the AO to delete transfer pricing adjustments related to intra-group services and sales margin based on...

Charging maximum marginal rate - Charitable society - validity of action of the CPC in calculating the tax at Maximum Marginal rates instead of the slab rates - Revenue...

Grant of Anticipatory Bail - excise duty evasion case of ₹ 150 crores - department contended that applicant/accused is playing hide and seek and intends to take...

Condonation of delay of appeal filed by the revenue - delay of 1223 days - There is no separate law of limitation for the Government nor any latitude can be shown to the...

Condonation of delay - the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a...

Money Laundering - proceeds of crime - For issuance of process against the accused it has to be seen only whether there is sufficient ground for proceeding against the...

Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers...

This circular revises position limits for trading members (TMs) in equity derivatives segment. Overall position limit for TMs (proprietary + client) is increased to...

Stay of demand - direction to depositing 40% of the outstanding demand - The court found the stance of requiring a 20% pre-deposition as a precondition for stay...

Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

Undisclosed income u/s 69B - stock submitted to the bank - Such a tendency tantamount to commercial immorality for obtaining unjustified gains in the form of higher...

Tribunal took the consistent view of disallowing 1% of the dividend income as expenses incurred for earning such dividend.

Refund claim of late fee mistakenly paid - late fee waived off by public notice no.21/2020 - It is found that the Revenue is taking a contradictory stand in as much as...

Addition on account of advance against the properties - Assessee has improved his explanation step-by-step and instead of explaining facts in a proper manner at...

Quick Updates: