Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC held that service of Section 21 notice and joinder in Section 11 application are not absolute prerequisites for impleading a party in arbitration proceedings. The arbitral tribunal's jurisdiction derives from consent under the arbitration agreement, and the tribunal must determine party status under Section 16 of the Arbitration and Conciliation Act. Non-signatory parties can be impleaded based on their conduct and contractual relationship, even if not originally named in the initial arbitration notice. The tribunal retains discretion to join parties who have effectively consented to be bound by the arbitration agreement through their actions.
SC held that service of Section 21 notice and joinder in Section 11 application are not absolute prerequisites for impleading a party in arbitration proceedings. The arbitral tribunal's jurisdiction derives from consent under the arbitration agreement, and the tribunal must determine party status under Section 16 of the Arbitration and Conciliation Act. Non-signatory parties can be impleaded based on their conduct and contractual relationship, even if not originally named in the initial arbitration notice. The tribunal retains discretion to join parties who have effectively consented to be bound by the arbitration agreement through their actions.
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