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
    Works contract classification for painting services prevails over maintenance and repair service demand in end-to-end execution work.
    Principle of mutuality bars service tax on member-only cooperative society services under Banking and Other Financial Services.
    Section 138 NI Act may cover cheques for another person's enforceable liability; quashing refused on disputed defences.
    100% foreign investment in insurance updated under automatic route, with IRDAI verification, resident management, and compliance conditions.
    New SIONs for Chemical and Allied Products streamline Advance Authorisations and reduce case-by-case Norms Committee referrals.
    Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.
    Provisional attachment lapses after expiry of the statutory period, and cash credit accounts cannot be frozen.
    Natural justice in GST registration cancellation requires reasons, hearing, and a speaking order before adverse action is sustained.
    Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.
    Natural justice and personal hearing requirements vitiated an adverse tax adjudication order for non-compliance.
    Rectification as first remedy in overlapping GST proceedings; writ court declined merits review and directed recourse to statutory correction
    Assessment order invalid for missing DIN, with delayed writ entertained subject to deposit and remand for fresh hearing.
    Document Identification Number defect invalidates GST assessment order; delayed writ entertained and matter remanded after partial deposit.
    Condonation of delay for Form 10-IC limited by CBDT circular language and three-year filing period
    Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
    Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
    Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
    Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
    Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
❯❯
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