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AN ANALYSIS ON THE EMERGING SCOPE OF CHALLENGING THE APPOINTMENT OF SOLE ARBITRATOR VIS-À-VIS JUDICIAL INTERPRETATIONS IN INDIA

Senguttuvan K- Partner Kshithija Prakashan- Associate (First published in IBC Law and now, published in our website) I. INTRODUCTION The law relating to arbitration in India is contained in the Arbitration and Conciliation Act, 1996. It came into force on the 25th day of January, 1996. The law on arbitration in India at the time of adoption Read More

Disclaimer:  The views and opinions expressed in this article are those of the authors. All data and information provided on this site is for informational purposes only. sapaa.in makes no representations as to accuracy, completeness, correctness or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use.

AN E-BOOK ON VARIOUS ISSUES OF “INTEREST” UNDER INDIRECT TAXATION

   Senguttuvan K –Partner Veeraraghavan Varahan– Senior Associate Kshithija Prakashan–Associate I. INTRODUCTION “Interest is the most important thing in life; happiness is temporary but interest is continuous” This famous quote on life now resonates with any taxpayer who becomes liable to pay interest, as a compensation for the time used someone’s laws, it is very Read More

Disclaimer:  The views and opinions expressed in this article are those of the authors. All data and information provided on this site is for informational purposes only. sapaa.in makes no representations as to accuracy, completeness, correctness or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use.

Interpretation of the Term ‘Dispute’ under IBC, 2016

Senguttuvan K- Partner Kshithija Prakashan–Associate INTRODUCTION Dispute is defined under Section 5 (6) of the Insolvency and Bankruptcy Code, 2016 as: “Dispute” includes a suit or arbitration proceedings relating to — 1) the existence of the amount of debt; 2) quality of goods or service; 3) the breach of a representation or warranty; Dispute is significant Read More

Disclaimer:  The views and opinions expressed in this article are those of the authors. All data and information provided on this site is for informational purposes only. sapaa.in makes no representations as to accuracy, completeness, correctness or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use.

April 2017 Newsletter

CENTRAL EXCISE  Rule 5, CCR 2004, provides for refund of unutilized accumulated CENVAT credit against export of goods and the rule does not discriminate between physical exports out of India and deemed exports made within Indian territory. Therefore, deemed exports are also eligible for refund – CCE V. Benzo Chem Industries Pvt. Ltd – 2017 Read More

March 2017 Newsletter

SERVICE TAX Exemption - The ST exemption under Entry 9(b) of MEN for services provided to educational institution is applicable only to Pre-school education institution and higher secondary schools w.e.f from 1st April 2017 –Notification No. 10/2017-Service Tax, dated 8th March 2017 Exemption – Exemption available to service provider on Online Information Data Access and Read More

February 2017 Newsletter

CENTRAL EXCISE  Where the goods were manufactured and sent for test. In terms of Rule 16(2) of Central Excise Rules, 2002, the process carried out  on the return of goods to premises does not amount to manufacture – Skoda Auto India Pvt Ltd Vs CCE – 2017 (2) TMI 259. Even though there is a Read More

January 2017 Newsletter

CENTRAL EXCISE Transfer of ownership of captive power plant installed within the factory shall not be deemed as removal. The term “removal” contemplates physical removal. Precedent referred J.K. cotton and spinning weaving mills Ltd. 1987(10) TMI 51 SC – CCE Vs Bhilai Steel Plant – 2017 (1) TMI 293 CESTAT New Delhi. In case of Read More