Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23 Rule 1 CPC extended to Section 11(6) proceedings. Fresh application arising from same cause of action not maintainable without court's permission upon unconditional withdrawal of previous application. Application u/s 11(6) commences actual arbitration proceedings, not mere appointment. Limitation period for filing Section 11(6) application is three years under Article 137 of Limitation Act. Benefit of Section 14, Limitation Act available for condonation of delay. Section 5, Limitation Act allows condonation of delay in exceptional cases with strong grounds for Section 11(6) applications, considering legislative intent of expeditious dispute resolution under the Act.
Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23 Rule 1 CPC extended to Section 11(6) proceedings. Fresh application arising from same cause of action not maintainable without court's permission upon unconditional withdrawal of previous application. Application u/s 11(6) commences actual arbitration proceedings, not mere appointment. Limitation period for filing Section 11(6) application is three years under Article 137 of Limitation Act. Benefit of Section 14, Limitation Act available for condonation of delay. Section 5, Limitation Act allows condonation of delay in exceptional cases with strong grounds for Section 11(6) applications, considering legislative intent of expeditious dispute resolution under the Act.
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