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Latest articles

Singapore

Hua Seng Sawmill Co Bhd v QBE Insurance (Malaysia) Bhd [2003] SGHC 233

In Hua Seng Sawmill Co Bhd v QBE Insurance (Malaysia) Bhd, the High Court dismissed the claim, ruling that cargo lost due to improper stowage did not fall under the insured peril of 'washing overboard.' The court emphasized the assured's burden to prove loss via a specific insured peril.

Sushant Shukla· ·8 min read
UAE

Cabinet Resolution Regarding Implementing the Provisions of Federal Decree Ratifying an Agreement between the Government of the United Arab Emirates and the Government of the United States of America for Improving the International Tax Compliance and the

Analysis of Cabinet Resolution Regarding Implementing the Provisions of Federal Decree Ratifying an Agreement between the Government of the United Arab Emirates and the Government of the United States of America for Improving the International Tax Compliance and the (Federal Decree, ) — covering ...

Sushant Shukla· ·5 min read
Singapore

Beng Tiong Trading, Import and Export (1988) Pte Ltd v Maria Janda Achmad Bin Abdullah Wachdin Basharahil alias Maria and Others [2003] SGHC 232

The court has an unfettered discretionary power to set aside a default judgment, balancing the strength of the putative defence against the excusability of the defendant's conduct.

Sushant Shukla· ·14 min read
UAE

Federal Decree by Law Concerning Tax Procedures

Analysis of Federal Decree by Law Concerning Tax Procedures (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·9 min read
Singapore

Moguntia-Est Epices SA v Sea-Hawk Freight Pte Ltd [2003] SGHC 231

The court held that reinstatement of an action under O 21 r 2(8) of the Rules of Court should be the exception rather than the rule, and that the plaintiff must show that they are innocent of significant failure to conduct the case with expedition, that the failure is excusable,

Sushant Shukla· ·14 min read
Singapore

Public Prosecutor v Yong Siew Khian [2003] SGHC 230

The appellate court will not interfere with a magistrate's findings of fact if the magistrate's choice between conflicting versions of events is plausible and cannot be shown to be wrong.

Sushant Shukla· ·13 min read
UAE

Cabinet Resolution Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax

Analysis of Cabinet Resolution Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·4 min read
Singapore

Encyclocom Education Pty Ltd v Horizoneducom Pte Ltd [2003] SGHC 23

The court held that the plaintiff failed to establish that the defendant was in material breach of the distribution agreement, and that the plaintiff's purported termination of the agreement was invalid.

Sushant Shukla· ·14 min read
UAE

Federal Decree by Law Concerning Corporate and Business Tax

Analysis of Federal Decree by Law Concerning Corporate and Business Tax (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·5 min read
Singapore

De Cruz Andrea Heidi v Guangzhou Yuzhitang Health Products Co Ltd and Others [2003] SGHC 229

A director can be personally liable for a tort committed by the company if they directed or procured the commission of the tort, and the importer/distributor of a product owes a duty of care to consumers to ensure product safety.

Sushant Shukla· ·12 min read
UAE

Cabinet Resolution Concerning Determining the Tax Residence

Analysis of Cabinet Resolution Concerning Determining the Tax Residence (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·3 min read
Singapore

Vatten International Pte Ltd (formerly known as Vatten Familj International Pte Ltd v Chan Hong Seng Engineering & Construction Pte Ltd Vatten Familj International Pte Ltd [2003] SGHC 228

In Vatten International Pte Ltd (formerly known as Vatten Familj International Pte Ltd v Chan Hong Seng Engineering & Construction Pte Ltd Vatten Familj International Pte Ltd, the High Court of the Republic of Singapore addressed issues of Civil Procedure — Stay of appeal.

Sushant Shukla· ·3 min read
UAE

Cabinet Resolution Concerning the Refund of the Imposed Input Tax from Building and Operating Mosques

Analysis of Cabinet Resolution Concerning the Refund of the Imposed Input Tax from Building and Operating Mosques (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·6 min read
Singapore

Public Prosecutor v Tan Chee Wee [2003] SGHC 227

The court found the accused guilty of murder under s 300(a) and (c) of the Penal Code, rejecting his claims of self-defence and sudden fight.

Sushant Shukla· ·13 min read
Singapore

Goh Han Heng v Public Prosecutor [2003] SGHC 226

An appellate court will generally defer to the trial judge's findings of fact unless convinced that the decision is plainly wrong, and corroboration by a previous complaint under s 159 of the Evidence Act is not equivalent to independent corroboration.

Sushant Shukla· ·12 min read
UAE

Federal Decree by Law on Concerning Value-Added Tax (VAT)

Analysis of Federal Decree by Law on Concerning Value-Added Tax (VAT) (Federal Decree-Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·7 min read
Singapore

Tan Liang Chong v Chou Lai Tiang [2003] SGHC 225

The court held that where a partner fails to keep proper accounts and refuses to produce them, the court is entitled to make adverse inferences and estimate profits based on available evidence.

Sushant Shukla· ·15 min read
Singapore

The "An Ji Jiang" [2003] SGHC 224

In The An Ji Jiang [2003] SGHC 224, the High Court dismissed the plaintiffs' claim, ordered the rectification of the fixture note, and denied the defendants' damages claim due to insufficient evidence, resulting in a split costs order.

Sushant Shukla· ·7 min read
UAE

Federal Law Imposing Federal Customs Duty on Imports of Tobacco

Analysis of Federal Law Imposing Federal Customs Duty on Imports of Tobacco (Federal Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·3 min read
UAE

Cabinet Resolution Concerning the Executive Regulation of Federal Law Concerning Sports

Analysis of Cabinet Resolution Concerning the Executive Regulation of Federal Law Concerning Sports (Federal Law, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·5 min read
Singapore

Kanafatty s/o Krishnan v Chan Chee Loong Peter [2003] SGHC 223

The court apportioned liability for a traffic accident at 75% to the defendant and 25% to the plaintiff, finding that while the defendant's reversing was the primary cause, the plaintiff's inattention contributed to the collision.

Sushant Shukla· ·13 min read
Singapore

Lim Yee Ming v Ubin Lagoon Resort Pte Ltd and Others [2003] SGHC 222

A stay of execution pending appeal will be granted where there are special circumstances, such as a real risk that a successful appeal would be rendered nugatory if the judgment creditor is unable to return the monies paid.

Sushant Shukla· ·12 min read
UAE

Cabinet Resolution Regarding the Regulation of Emirates Racing Authority

Analysis of Cabinet Resolution Regarding the Regulation of Emirates Racing Authority (Cabinet Resolution, ) — covering scope, key definitions, obligations, penalties, and interaction with other UAE legislation.

Sushant Shukla· ·6 min read
Singapore

Public Prosecutor v Kalathithara Subran Hilan and Others [2003] SGHC 221

The court held that the accused was guilty of abetting rape under s 376(1) read with s 109 of the Penal Code, as he actively participated in the prostitution activities and facilitated the rape.

Sushant Shukla· ·14 min read