Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Article 19 was construed holistically to determine the juridical seat: the clause conferring exclusive jurisdiction on courts at New Delhi evidenced party intent to select India as the seat, while reference to ICC Rules was held to govern only procedure/administration and the later ICC fixation of Singapore indicated a venue for convenience, not seat; consequently, Indian courts retained exclusive supervisory jurisdiction. Applying lex fori of the seat, standards of independence and disclosure were governed by the A&C Act, and the arbitrator's omission of prior professional involvement was treated as material non-disclosure under the Fifth Schedule, justifying doubt as to impartiality. A foreign anti-suit injunction from the venue court lacked subject-matter competence and could not operate as res judicata against the seat court; the appeal challenging the interim anti-arbitration injunction was dismissed. - HC
Article 19 was construed holistically to determine the juridical seat: the clause conferring exclusive jurisdiction on courts at New Delhi evidenced party intent to select India as the seat, while reference to ICC Rules was held to govern only procedure/administration and the later ICC fixation of Singapore indicated a venue for convenience, not seat; consequently, Indian courts retained exclusive supervisory jurisdiction. Applying lex fori of the seat, standards of independence and disclosure were governed by the A&C Act, and the arbitrator's omission of prior professional involvement was treated as material non-disclosure under the Fifth Schedule, justifying doubt as to impartiality. A foreign anti-suit injunction from the venue court lacked subject-matter competence and could not operate as res judicata against the seat court; the appeal challenging the interim anti-arbitration injunction was dismissed. - HC
Note: It is a system-generated summary and is for quick reference only.