Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Exemption notification disputes on Special Additional Duty were held to lie only in the Supreme Court, not the High Court.
    Classification of AKD Wax as prepared wax upheld, while extended period, old-goods confiscation and penalties were set aside.
    Customs valuation disputes require admissible proof of undervaluation; uncorroborated parallel invoices and retracted statements cannot displace decla...
    Refund claim cannot be rejected for a formal defect in the Chartered Accountant certificate when genuineness is undisputed.
    EPCG third-party exports and restored EODCs can sustain export obligation compliance; customs cannot ignore DGFT determinations.
    Functional test for telecom equipment classification upheld for imported Airspan Air Velocity 2700 under the claimed tariff heading.
    Specific tariff headings prevail over general furniture entries for kitchen storage accessories and fittings.
    Customs broker due diligence lapses attract penalty, but absence of knowledge of smuggling justifies only a nominal sanction.
    Customs classification of telecom equipment remanded for fresh examination of technical literature and product functionality.
    Disclosure breach in derivatives trading upheld, but PFUTP fraud and disgorgement failed for lack of proven manipulation.
    Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.
    Valid service on authorised representative made the appeal time-barred beyond the statutory condonation period.
    Bank loan compromise with DRT approval can justify quashing criminal prosecution as an abuse of process.
    Criminal appeal in absentia requires reasoned scrutiny and amicus assistance; defective appellate disposal was set aside despite barred delay.
    GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.
    State power over betting on games of skill upheld; online money gaming laws sustained against arbitrariness and proportionality challenges.
    CSR through zero coupon zero principal instruments is permitted, with spending caps, reporting duties, and limited compliance exemptions.
    CSR Schedule VII expanded to include subscription to zero coupon zero principal instruments on Social Stock Exchange.
    Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Seeking restoration of striken off name of company - company was...

NCLT Denies Company's Appeal for Restoration Due to Inactivity and Director Disputes u/s 252 of Companies Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Companies Law May 25, 2023 Case Laws AT
Seeking restoration of striken off name of company - company was non-operational - neither any GST was paid nor revenue from operation was collected. These facts are enough to draw an inference that the company was non-operational nor doing any business. Besides this there is admission of the appellant before NCLT that in the management of the company there was deadlock due to litigation and disputes amongst the directors. - NCLT has committed no error in rejecting the appeal filed by the company under Section 252 of the Act for its restoration. - AT

Topics

Acts Income Tax