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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SC overturned Division Bench's interference with arbitral award concerning contract interpretation between NHAI and contractor regarding geogrid quantities. Court held that Arbitral Tribunal's interpretation of Clause 51 was reasonable, finding no variation in work scope but merely difference between estimated and actual quantities required. SC emphasized limited scope of judicial intervention under Sections 34 and 37 of Arbitration Act, noting appellate jurisdiction is particularly circumscribed when reviewing orders upholding arbitral awards. Court restored original arbitral award, reinforcing principle that frequent interference with arbitration decisions undermines Act's purpose and courts must show great restraint, especially when awards are substantially upheld under Section 34.
SC overturned Division Bench's interference with arbitral award concerning contract interpretation between NHAI and contractor regarding geogrid quantities. Court held that Arbitral Tribunal's interpretation of Clause 51 was reasonable, finding no variation in work scope but merely difference between estimated and actual quantities required. SC emphasized limited scope of judicial intervention under Sections 34 and 37 of Arbitration Act, noting appellate jurisdiction is particularly circumscribed when reviewing orders upholding arbitral awards. Court restored original arbitral award, reinforcing principle that frequent interference with arbitration decisions undermines Act's purpose and courts must show great restraint, especially when awards are substantially upheld under Section 34.
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