delhi high court
Case BriefsHigh Courts

“The expression ‘party’ as defined in Section 2(1)(h) of the Arbitration and Conciliation Act, 1996, clearly indicates a person who is a ‘party’ to an Arbitration Agreement and in no way includes the agent of the party to such Agreement.”

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delhi high court
Case BriefsHigh Courts

“It is settled law that the Act provides a complete machinery for assessment or re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution.”

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