S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

The Delhi High Court ruled that a counterparty cannot be compelled to defend a lawsuit in an arbitration agreement unless it is directly related to the scope of the agreement. The decision clarified that arbitration clauses must clearly outline the issues subject to arbitration, and any action outside the scope of these issues cannot be arbitrated. The ruling also highlighted the importance of the cause of action in determining whether an arbitration agreement is applicable, emphasizing that the agreement must directly relate to the dispute being raised.