CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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HC allowed the appeal under Section 37 of Arbitration & Conciliation Act, 1996, finding the arbitral award fundamentally flawed. The court invalidated the entire award primarily based on unauthenticated CA certificates lacking evidentiary substantiation. The awarded sum of Rs. 65,50,795/- was disallowed due to absence of supporting documentation and unexamined foundational documents. The court determined that the arbitration award's core financial claims were unsupported, thereby rendering the entire monetary determination legally unsustainable. No interference was deemed necessary regarding interest calculations or arbitration costs, with the appeal being comprehensively allowed in favor of the appellant.
HC allowed the appeal under Section 37 of Arbitration & Conciliation Act, 1996, finding the arbitral award fundamentally flawed. The court invalidated the entire award primarily based on unauthenticated CA certificates lacking evidentiary substantiation. The awarded sum of Rs. 65,50,795/- was disallowed due to absence of supporting documentation and unexamined foundational documents. The court determined that the arbitration award's core financial claims were unsupported, thereby rendering the entire monetary determination legally unsustainable. No interference was deemed necessary regarding interest calculations or arbitration costs, with the appeal being comprehensively allowed in favor of the appellant.
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