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...
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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