Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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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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