Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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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