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...
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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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