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Allahabad High Court rules that arbitral awards passed in India remain domestic even in international commercial arbitration, simplifying enforcement under Indian law.
The Supreme Court has ruled that “derived from” under Section 36(1)(viii) requires a direct first-degree nexus with long-term finance. Dividend, deposit interest, and service inco…
The Supreme Court clarifies that interest from bank deposits, dividends, or service charges is not eligible for deduction under Section 36(1)(viii) of the Income-tax Act. Only inc…