Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Enforceability of a foreign arbitral award, once judicially affirmed, renders it executable as a decree and bars re-litigation of issues already decided; executing courts need not re examine enforceability and may not go behind a decree except where it is a nullity. Challenges based on foreign exchange rules or valuation under domestic foreign exchange law are treated as rectifiable breaches subject to post facto RBI permission or condonation and do not automatically void awards. Executing courts may invoke residuary execution powers to give effect to decrees, including directing corporate acts like convening board meetings and registering share transfers. Reliefs that are several may be executed partially; repetitive objections to enforcement are precluded.
Enforceability of a foreign arbitral award, once judicially affirmed, renders it executable as a decree and bars re-litigation of issues already decided; executing courts need not re examine enforceability and may not go behind a decree except where it is a nullity. Challenges based on foreign exchange rules or valuation under domestic foreign exchange law are treated as rectifiable breaches subject to post facto RBI permission or condonation and do not automatically void awards. Executing courts may invoke residuary execution powers to give effect to decrees, including directing corporate acts like convening board meetings and registering share transfers. Reliefs that are several may be executed partially; repetitive objections to enforcement are precluded.
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