Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
For enforcement of a foreign arbitral award, Article 137 applies and limitation runs from accrual of the right to apply, which may arise on communication of the signed award rather than invariably on the award date; on the facts stated, the petition was timely because the award was communicated later. The public policy objection failed because refusal of enforcement is confined narrowly to Section 48 grounds, and the transaction was treated as a commercial arrangement rather than a factoring transaction requiring registration. Joint and several liability under the award meant pursuit of one debtor did not bar action against another absent clear waiver or novation; the forbearance agreement did not extinguish liability.
For enforcement of a foreign arbitral award, Article 137 applies and limitation runs from accrual of the right to apply, which may arise on communication of the signed award rather than invariably on the award date; on the facts stated, the petition was timely because the award was communicated later. The public policy objection failed because refusal of enforcement is confined narrowly to Section 48 grounds, and the transaction was treated as a commercial arrangement rather than a factoring transaction requiring registration. Joint and several liability under the award meant pursuit of one debtor did not bar action against another absent clear waiver or novation; the forbearance agreement did not extinguish liability.
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