Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Clause 19.13 prima facie satisfies formal requirements of an arbitration agreement and, under the doctrine of separability, continues to subsist despite termination of the underlying contract and approval of the resolution plan; the court's limited prima facie enquiry is confined to formal existence of the clause and arbitrability of disputes, leaving contested legal and factual consequences of the approved resolution plan (including extinguishment of claims) to the arbitral tribunal under competence competence; accordingly live, arbitrable disputes are found and a sole arbitrator is appointed to determine all substantive issues and defences.
Clause 19.13 prima facie satisfies formal requirements of an arbitration agreement and, under the doctrine of separability, continues to subsist despite termination of the underlying contract and approval of the resolution plan; the court's limited prima facie enquiry is confined to formal existence of the clause and arbitrability of disputes, leaving contested legal and factual consequences of the approved resolution plan (including extinguishment of claims) to the arbitral tribunal under competence competence; accordingly live, arbitrable disputes are found and a sole arbitrator is appointed to determine all substantive issues and defences.
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