Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
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