PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD
ITAT/81/2022HC Calcutta26 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)
68. This Court is however not inclined to accept, that the non-disclosure
by the Arbitrator having represented M/s. SSSMIL in the High Court
during the pendency of the arbitration, would amount to fraud.
Admittedly to establish fraud, a very high degree of proof is necessary.
The same is required to be preceded by sufficient particulars included
in the application
