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 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In a Section 11 application, the referral court's enquiry is confined to a prima facie determination of the existence of an arbitration agreement, consistent with the legislative policy of minimal judicial intervention at the pre-arbitral stage; contentious questions on authority, capacity, arbitrability, maintainability, or merits must be left to the arbitral tribunal. Whether a consortium member can invoke arbitration in its individual capacity depends on the principal contract and the consortium agreement, requiring detailed examination better suited for the tribunal. Since an arbitration agreement prima facie existed, constitution of the arbitral tribunal was upheld and the appeal was dismissed, leaving all objections open to be decided by the tribunal. - SC
In a Section 11 application, the referral court's enquiry is confined to a prima facie determination of the existence of an arbitration agreement, consistent with the legislative policy of minimal judicial intervention at the pre-arbitral stage; contentious questions on authority, capacity, arbitrability, maintainability, or merits must be left to the arbitral tribunal. Whether a consortium member can invoke arbitration in its individual capacity depends on the principal contract and the consortium agreement, requiring detailed examination better suited for the tribunal. Since an arbitration agreement prima facie existed, constitution of the arbitral tribunal was upheld and the appeal was dismissed, leaving all objections open to be decided by the tribunal. - SC
Note: It is a system-generated summary and is for quick reference only.