Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Section 16(1)(a) of the Companies Act, 2013 permits the Central Government to direct rectification of a newly registered company's name where it is identical with or too nearly resembles a previously registered company's name. Information supplied by an aggrieved existing company may support the Government's formation of that opinion without converting the matter into proceedings under Section 16(1)(b). The note records that similar names used by companies operating in the same DNA-testing field justified the rectification direction. It further records that the High Court treated the direction as valid and within jurisdiction, and dismissed the challenge.
Section 16(1)(a) of the Companies Act, 2013 permits the Central Government to direct rectification of a newly registered company's name where it is identical with or too nearly resembles a previously registered company's name. Information supplied by an aggrieved existing company may support the Government's formation of that opinion without converting the matter into proceedings under Section 16(1)(b). The note records that similar names used by companies operating in the same DNA-testing field justified the rectification direction. It further records that the High Court treated the direction as valid and within jurisdiction, and dismissed the challenge.
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