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    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
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      Scope of Arbitral award - “award” delivered by an Emergency Arb...

      Indian Law Enforces Emergency Arbitrator Awards Under SIAC Rules via Section 17 of Arbitration Act for Swift Interim Relief.

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      Indian LawsAugust 10, 2021Case LawsSC
      Scope of Arbitral award - “award” delivered by an Emergency Arbitrator - Singapore International Arbitration Centre (SIAC Rules) - Section 17, as construed in the light of the other provisions of the Act, clearly leads to the position that such emergency award is made under the provisions of Section 17(1) and can be enforced under the provisions of Section 17(2) - thus, full party autonomy is given by the Arbitration Act to have a dispute decided in accordance with institutional rules which can include Emergency Arbitrators delivering interim orders, described as “awards”. Such orders are an important step in aid of decongesting the civil courts and affording expeditious interim relief to the parties. Such orders are referable to and are made under Section 17(1) of the Arbitration Act. - SC

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      ActsIncome Tax