Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Restoration of name of company in the ROC - company under litigation - Pending litigation in itself has been judicially recognized as a ‘just’ ground for restoration of a Company struck off the ROC - the matter was to be approached from a broader perspective keeping in view the interests of various stakeholders and larger social interest which can be better subserved by restoring a Company struck off for mere statutory non-compliances, which is admittedly not a Shell Company
Restoration of name of company in the ROC - company under litigation - Pending litigation in itself has been judicially recognized as a ‘just’ ground for restoration of a Company struck off the ROC - the matter was to be approached from a broader perspective keeping in view the interests of various stakeholders and larger social interest which can be better subserved by restoring a Company struck off for mere statutory non-compliances, which is admittedly not a Shell Company
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