Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The court held that it can only set aside an arbitral award on the ground of patent illegality appearing on its face that shocks the judicial conscience, going to the root of the matter. Mere erroneous application of law or reappreciation of evidence is impermissible. While the 2015 amendment expanded the scope of violating public policy, the court cannot interfere with the award merely because another reasonable conclusion is possible from the merits. Finding the arbitrator's award correct and in accordance with law, the petition was dismissed.
The court held that it can only set aside an arbitral award on the ground of patent illegality appearing on its face that shocks the judicial conscience, going to the root of the matter. Mere erroneous application of law or reappreciation of evidence is impermissible. While the 2015 amendment expanded the scope of violating public policy, the court cannot interfere with the award merely because another reasonable conclusion is possible from the merits. Finding the arbitrator's award correct and in accordance with law, the petition was dismissed.
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