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Abdul Salam Asanaru Pillai (trading as South Kerala Cashew Exporters) v Nomanbhoy & Sons Pte Ltd [2007] SGHC 42
Equitable set-off requires a close and inseparable connection between claims, which is not established merely by a long-standing commercial relationship or the fact that goods were shipped on the same vessel.
Hiap Tian Soon Construction Pte Ltd and Another v Hola Development Pte Ltd and Another [2002] SGHC 258
A party exercising a right of equitable set-off must quantify their loss by means of a reasonable assessment made in good faith; failure to do so precludes reliance on the defence.