Held - The issue that arose for consideration in Lemon Tree Hotel Hotel was whether forfeiture of the amount received by a hotel from a c.....

Held - The appellant has stated that the amount of JPY 130,000,000/- was paid to compensate for the work undertaken by Honda Japan towards the comm.....

Held - We also find that the all payments have been received towards the compensation for non performance of contract and the same will not be with.....

Held - Admittedly, the customers pay an amount to the appellant in order to avail the hotel accommodation services, and not for agreeing to the obl.....

Held - The applicant have also argued that the beneficial Circulars/Notification issued by the government have the retrospective effect. As such, t.....

Held - On perusal of the submissions made by the Appellant, it is observed that they are fulfilling all the conditions stipulated for the Central G.....