Arbitration Proceedings Infructuous After Disallowance Order Set Aside; Respondents Can't Continue Arbitration.

Arbitration award - If respondents were entitled to invoke arbitration by virtue of Assessing Officer's disallowance of depreciation, respondents could have done so separately. Proceedings which had become infructuous by virtue of initial order of dis-allowance of depreciation having been set aside, such proceeding could not have been continued by respondents - HC .....

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