Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Maintainability of curative petition - restoration of arbitral award which had been set aside by the Division Bench of the High court on the ground that it suffered from patently illegality. - The Supreme Court found that invoking curative jurisdiction was justified to prevent a miscarriage of justice. It highlighted the circumstances under which curative petitions could be entertained, emphasizing cases where there is a gross miscarriage of justice or abuse of process. The Court reiterated that interference with arbitral awards should be minimal and only on grounds of patent illegality or perversity. It emphasized that an arbitral tribunal's decision should not be disturbed unless it is evident that a reasonable person could not have arrived at such a decision based on the evidence presented.
Maintainability of curative petition - restoration of arbitral award which had been set aside by the Division Bench of the High court on the ground that it suffered from patently illegality. - The Supreme Court found that invoking curative jurisdiction was justified to prevent a miscarriage of justice. It highlighted the circumstances under which curative petitions could be entertained, emphasizing cases where there is a gross miscarriage of justice or abuse of process. The Court reiterated that interference with arbitral awards should be minimal and only on grounds of patent illegality or perversity. It emphasized that an arbitral tribunal's decision should not be disturbed unless it is evident that a reasonable person could not have arrived at such a decision based on the evidence presented.
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