Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Under Sections 13 and 14 CPC, a certified foreign judgment ordinarily carries conclusiveness and a rebuttable presumption of competent jurisdiction, but that presumption is not absolute at the interim stage where substantial objections exist. The text explains that an exclusive ICC arbitration clause, ongoing arbitration over the same dispute, and alleged breach of natural justice in the foreign proceedings made the Russian court's competence prima facie doubtful, so the judgment could not be treated as conclusive proof of liability for interim relief. In the money recovery suit, the plaintiff also failed to establish a prima facie case, and the balance of convenience favoured the defendant, so interim injunction was refused.
Under Sections 13 and 14 CPC, a certified foreign judgment ordinarily carries conclusiveness and a rebuttable presumption of competent jurisdiction, but that presumption is not absolute at the interim stage where substantial objections exist. The text explains that an exclusive ICC arbitration clause, ongoing arbitration over the same dispute, and alleged breach of natural justice in the foreign proceedings made the Russian court's competence prima facie doubtful, so the judgment could not be treated as conclusive proof of liability for interim relief. In the money recovery suit, the plaintiff also failed to establish a prima facie case, and the balance of convenience favoured the defendant, so interim injunction was refused.
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