PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

2. 66. In this backdrop, the Arbitration and Conciliation Act came to be amended in October 2015 by the insertion of section 12(5). The object and purpose behind the amendment with regard to the findings of the Law Commission have already been dealt with at length in the Voestalpine Schienen GmbH (supra) decision. 67. In this regard

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S BST INFRATECH LTD

In the result the appeal is allowed, the order passed by the learned