Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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Permanent stay of winding up under the Companies Act, 1956 may support corporate revival where a redevelopment scheme settles or provides agreed payment of creditor and workmen claims and advances public interest and commercial morality. Revival need not require resumption of the company's former business, as a change of objects is not legally barred. Redevelopment of company-owned land does not itself amount to a transfer or divestment. Disputes over majority shareholders' creditor claims, dividends, security and long-term loans remain matters for claim adjudication and do not by themselves defeat revival. Changed circumstances can support a fresh application despite earlier adverse observations.
Permanent stay of winding up under the Companies Act, 1956 may support corporate revival where a redevelopment scheme settles or provides agreed payment of creditor and workmen claims and advances public interest and commercial morality. Revival need not require resumption of the company's former business, as a change of objects is not legally barred. Redevelopment of company-owned land does not itself amount to a transfer or divestment. Disputes over majority shareholders' creditor claims, dividends, security and long-term loans remain matters for claim adjudication and do not by themselves defeat revival. Changed circumstances can support a fresh application despite earlier adverse observations.
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