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...
Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after the lapse of the two-year period specified in Section 420(2) of the Companies Act, 2013. The Tribunal emphasized that the application for additional evidence was filed beyond the permissible period, thus not adhering to the statutory timeline.
Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after the lapse of the two-year period specified in Section 420(2) of the Companies Act, 2013. The Tribunal emphasized that the application for additional evidence was filed beyond the permissible period, thus not adhering to the statutory timeline.
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