Law · Code of Civil Procedure

Consider the following statements regarding 'Set-off' and 'Counter-claim' under the CPC, 1908: Statement A: Set-off is a statutory defense to a plaintiff's action, whereas a counter-claim is a cross-action. Statement B: Both Set-off and Counter-claim must always arise out of the same transaction. Statement C: Set-off amount must be legally recoverable at the date of the suit, but Counter-claim amount must be recoverable at the date of the written statement. Statement D: Neither Set-off nor Counter-claim can exceed the pecuniary jurisdiction of the Court. Which of the above statements is incorrect?