Indian Contract Act

Prepayment of sales tax deferral loan on payment of net present value of future liability cannot be classified as remiss

In a recent ruling, in the case of Sulzer India Ltd. v. Jt. CIT [2010-TIOL-670-ITAT-MUM-SB] , the Special Bench of the Mumbai Income-tax Appellate Tribunal (the "Tribunal") held that prepayment of deferred sales tax liability on the Net Present Value
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Pledge of Shares held in dematerialized form

Pledge of shares is a common practice adopted in the securities market by investors and intermediaries to raise finance. Banks and financiers have their own method of advancing money in pledge transactions. They keep a margin against the quotations of the shares. S 172 of the Indian Contract Act, 1972 defines pledge as bailment of goods for payment of debt or performance of promise.
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Clauses Make Agreements Flawless

In common parlance the terms ‘Agreement’ and ‘Contract’ are used as synonyms. But in legal jargon, these two terms are not the same. Agreement is a vital element for a contract to become valid, but it’s not a contract in itself. The enforceability of an agreement makes it a Contract. It is said that, every [...]
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