Apprehension of violence does not create a class-based exemption from meeting obligations under statutory meeting provisions. The administrative view holds that companies apprehending violence do not form a class of companies for exemption under the proviso to sub section (2) of section 166 because sporadic difficulties affecting some firms in a city, without objective criteria distinguishing them from unaffected firms, do not justify treating the entire city as a disturbed area or granting blanket exemption from meeting obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Apprehension of violence does not create a class-based exemption from meeting obligations under statutory meeting provisions.
The administrative view holds that companies apprehending violence do not form a class of companies for exemption under the proviso to sub section (2) of section 166 because sporadic difficulties affecting some firms in a city, without objective criteria distinguishing them from unaffected firms, do not justify treating the entire city as a disturbed area or granting blanket exemption from meeting obligations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
