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...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Court addressed whether a non-signatory party should be referred to arbitration along with the signatory parties. It held that the referral court must prima facie determine the existence of an arbitration agreement and whether the non-signatory is a party to it. However, the arbitral tribunal is better equipped to conclusively decide if the non-signatory intended to be bound by the arbitration agreement based on evidence and legal doctrines. Factors like mutual intent, relationship with signatories, commonality of subject matter, and performance of the contract indicate the non-signatory's intention to be bound. Considering the complexity, the Court appointed a sole arbitrator to determine if the non-signatory group should be included in the arbitration after examining evidence and applying legal principles outlined in Cox and Kings.
The Court addressed whether a non-signatory party should be referred to arbitration along with the signatory parties. It held that the referral court must prima facie determine the existence of an arbitration agreement and whether the non-signatory is a party to it. However, the arbitral tribunal is better equipped to conclusively decide if the non-signatory intended to be bound by the arbitration agreement based on evidence and legal doctrines. Factors like mutual intent, relationship with signatories, commonality of subject matter, and performance of the contract indicate the non-signatory's intention to be bound. Considering the complexity, the Court appointed a sole arbitrator to determine if the non-signatory group should be included in the arbitration after examining evidence and applying legal principles outlined in Cox and Kings.
Note: It is a system-generated summary and is for quick reference only.