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...
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Maintainability of a Section 11 petition was assessed against a special statutory appointment regime under Section 42 of the SEZ Act: where the SEZ Act designates appointment of the arbitrator to the Central Government and makes the Arbitration and Conciliation Act applicable only after such appointment, the general court appointment mechanism under Section 11 does not apply. The court emphasised the need for a valid arbitration agreement and requests to the counterparty before Section 11 can be invoked; absent those prerequisites, the High Court cannot supplant the Central Government's appointment power, and the petition was dismissed as not maintainable.
Maintainability of a Section 11 petition was assessed against a special statutory appointment regime under Section 42 of the SEZ Act: where the SEZ Act designates appointment of the arbitrator to the Central Government and makes the Arbitration and Conciliation Act applicable only after such appointment, the general court appointment mechanism under Section 11 does not apply. The court emphasised the need for a valid arbitration agreement and requests to the counterparty before Section 11 can be invoked; absent those prerequisites, the High Court cannot supplant the Central Government's appointment power, and the petition was dismissed as not maintainable.
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