Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Validity of Revision u/s 263 - non mentioning computer generated DIN - Non-est order - Circular categorically mentions that subsequent to 01/10/2019, the computer generated DIN not only be allotted but be duly quoted in the body of the communication itself. - Neither the reasons nor the statement in the prescribed format is to be found in the order passed u/s 263 of the Act, spelling out the particular category of exception that prevented allotting the DIN on that day. It is yet another violation. - such an order shall be treated to have never been issued and, therefore, shall not take any affect. - AT
Validity of Revision u/s 263 - non mentioning computer generated DIN - Non-est order - Circular categorically mentions that subsequent to 01/10/2019, the computer generated DIN not only be allotted but be duly quoted in the body of the communication itself. - Neither the reasons nor the statement in the prescribed format is to be found in the order passed u/s 263 of the Act, spelling out the particular category of exception that prevented allotting the DIN on that day. It is yet another violation. - such an order shall be treated to have never been issued and, therefore, shall not take any affect. - AT
Note: It is a system-generated summary and is for quick reference only.