Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Section 35 of the Arbitration and Conciliation Act binds not only the parties to an award but also persons claiming through or under them, so an award may be executed against non-signatories where their capacity or possession is derived from the award-debtor. Applying Cheran Properties and Cox and Kings, the HC found that the special purpose vehicle was created and controlled by the petitioners for their benefit, with its management, finances and operations entirely sourced from them; on those facts, the vehicle was inseparable from the petitioners for execution purposes. The executing court was therefore justified in proceeding against them under Section 35 read with Section 36 and Order XXI Rule 11 CPC, and the execution objections were rejected.
Section 35 of the Arbitration and Conciliation Act binds not only the parties to an award but also persons claiming through or under them, so an award may be executed against non-signatories where their capacity or possession is derived from the award-debtor. Applying Cheran Properties and Cox and Kings, the HC found that the special purpose vehicle was created and controlled by the petitioners for their benefit, with its management, finances and operations entirely sourced from them; on those facts, the vehicle was inseparable from the petitioners for execution purposes. The executing court was therefore justified in proceeding against them under Section 35 read with Section 36 and Order XXI Rule 11 CPC, and the execution objections were rejected.
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