Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

The High Court exceeded its limited jurisdiction u/s 11 of the ...


High Court overstepped limited jurisdiction by delving into factual matrix instead of ascertaining prima facie arbitration agreement.

Case Laws     Indian Laws

November 11, 2024

The High Court exceeded its limited jurisdiction u/s 11 of the Arbitration and Conciliation Act, 1996 by undertaking a detailed examination of the factual matrix and assessing the auditor's report, instead of merely ascertaining the prima facie existence of an arbitration agreement. The Supreme Court clarified that the referral courts' limited jurisdiction u/s 11 must not be misused to force parties into costly arbitration, but this does not determine the merits, which the Arbitral Tribunal is rightfully equipped to decide. The Supreme Court allowed the appeal and set aside the High Court's order, reiterating the narrow scope of judicial scrutiny at the Section 11 stage after the 2015 amendment.

View Source

 


 

You may also like:

  1. The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that...

  2. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

  3. Initiation of CIRP - NCLT returned the application of the Financial Creditor instead of adjudicating on the Company petition - the Appellant has issued a demand notice...

  4. High Court rejected petitioner's writ petition challenging refund rejection order, observing that respondent authority had passed reasoned order after considering...

  5. Additions beyond the scope of limited scrutiny assessment - Conversions of Limited Scrutiny to Extensive Scrutiny - no steps has been taken to convert the limited...

  6. Scope of additions beyond the limited scrutiny assessment u/s 143 - As such the entire issue should have been limited to the extent of the dispute raised in the notice...

  7. Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that...

  8. Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may...

  9. Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

  10. Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,...

  11. Rejection of appeal on the ground of non-payment of pre-deposit amount - instead of this Court delving into the factual aspect involved in the matter, should direct the...

  12. Comparable selection for determining arm's length price (ALP) adjustment. Appeals limited to including or excluding certain uncontrolled entities as comparables...

  13. The petitioner contested the levy of interest, claiming tax liability was paid from the credit ledger, precluding interest charges. However, the court observed factual...

  14. Territorial jurisdiction of CMM assessed. DRT has jurisdiction to determine if secured creditor's enforcement of security is as per Act. CMM has authority to take...

  15. Change of jurisdiction u/s 127 - As in the present case, the Assessing Officer rejected the objection regarding the jurisdiction and referred the matter to the PCIT to...

 

Quick Updates:Latest Updates