Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
No valid arbitration agreement arose from the tender terms, because clause 22 only provided for departmental reference to the Collector and internal appeal, while clause 20 merely regulated the position pending dispute resolution. The State Government also lacked authority under Section 143-A(3) of the 1965 Act to impose arbitration or appoint an arbitrator in the absence of party consent. The resulting proceedings were coram non judice and the award was non-est, and the Municipal Council's participation did not create estoppel or waive the jurisdictional defect. The High Court's decision was upheld and the special leave petition was dismissed.
No valid arbitration agreement arose from the tender terms, because clause 22 only provided for departmental reference to the Collector and internal appeal, while clause 20 merely regulated the position pending dispute resolution. The State Government also lacked authority under Section 143-A(3) of the 1965 Act to impose arbitration or appoint an arbitrator in the absence of party consent. The resulting proceedings were coram non judice and the award was non-est, and the Municipal Council's participation did not create estoppel or waive the jurisdictional defect. The High Court's decision was upheld and the special leave petition was dismissed.
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