Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Interim moratorium under the Insolvency and Bankruptcy Code is treated as operating against the debt itself, so arbitration cannot be continued piecemeal against remaining guarantors once it is stayed qua others. Denial of cross-examination of the claimant's witness is treated as a breach of equal treatment and fair hearing where execution of the guarantee is denied and forgery is pleaded, rendering the award patently illegal. Directions to sell mortgaged property, restrain transfers, or attach assets are described as enforcement of a right in rem and non-arbitrable. Findings on waiver, surety discharge, stamp duty, membership, and disclosure objections are noted as not reopening factual merits under Section 34.
Interim moratorium under the Insolvency and Bankruptcy Code is treated as operating against the debt itself, so arbitration cannot be continued piecemeal against remaining guarantors once it is stayed qua others. Denial of cross-examination of the claimant's witness is treated as a breach of equal treatment and fair hearing where execution of the guarantee is denied and forgery is pleaded, rendering the award patently illegal. Directions to sell mortgaged property, restrain transfers, or attach assets are described as enforcement of a right in rem and non-arbitrable. Findings on waiver, surety discharge, stamp duty, membership, and disclosure objections are noted as not reopening factual merits under Section 34.
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