Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court exceeded its limited jurisdiction u/s 11 of the Arbitration and Conciliation Act, 1996 by undertaking a detailed examination of the factual matrix and assessing the auditor's report, instead of merely ascertaining the prima facie existence of an arbitration agreement. The Supreme Court clarified that the referral courts' limited jurisdiction u/s 11 must not be misused to force parties into costly arbitration, but this does not determine the merits, which the Arbitral Tribunal is rightfully equipped to decide. The Supreme Court allowed the appeal and set aside the High Court's order, reiterating the narrow scope of judicial scrutiny at the Section 11 stage after the 2015 amendment.
The High Court exceeded its limited jurisdiction u/s 11 of the Arbitration and Conciliation Act, 1996 by undertaking a detailed examination of the factual matrix and assessing the auditor's report, instead of merely ascertaining the prima facie existence of an arbitration agreement. The Supreme Court clarified that the referral courts' limited jurisdiction u/s 11 must not be misused to force parties into costly arbitration, but this does not determine the merits, which the Arbitral Tribunal is rightfully equipped to decide. The Supreme Court allowed the appeal and set aside the High Court's order, reiterating the narrow scope of judicial scrutiny at the Section 11 stage after the 2015 amendment.
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