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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
SC held that a dispute can be referred to arbitration even after an insured party signs a discharge voucher. The court emphasized the Kompetenz-Kompetenz doctrine, which allows arbitral tribunals to determine their own jurisdiction. The legislative intent is to minimize judicial intervention at the arbitrator appointment stage. Under Sections 8 and 11 of the Arbitration Act, courts must refer matters to arbitration unless there is a clear prima facie case of non-existence of a valid arbitration agreement. Questions regarding economic duress or partial payment are within the arbitral tribunal's domain. The High Court's order rejecting the arbitration application was set aside, and the appeal was allowed.
SC held that a dispute can be referred to arbitration even after an insured party signs a discharge voucher. The court emphasized the Kompetenz-Kompetenz doctrine, which allows arbitral tribunals to determine their own jurisdiction. The legislative intent is to minimize judicial intervention at the arbitrator appointment stage. Under Sections 8 and 11 of the Arbitration Act, courts must refer matters to arbitration unless there is a clear prima facie case of non-existence of a valid arbitration agreement. Questions regarding economic duress or partial payment are within the arbitral tribunal's domain. The High Court's order rejecting the arbitration application was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.