Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
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Effect of resignation from Directorship - ROC refused to remove the name of the Petitioner as a Director of Respondent No. 4-company - The High court acknowledged the peculiar circumstances of the case, particularly the non-commencement of business by the company and the impact of the Covid-19 pandemic. - The court interpreted Section 168(2) of the Companies Act, 2013, to determine the effective date of the petitioner's resignation as director. - Despite the company's failure to fulfill certain compliances, the court found no justifiable reason to prevent the Registrar of Companies from updating its records to reflect the petitioner's resignation.
Effect of resignation from Directorship - ROC refused to remove the name of the Petitioner as a Director of Respondent No. 4-company - The High court acknowledged the peculiar circumstances of the case, particularly the non-commencement of business by the company and the impact of the Covid-19 pandemic. - The court interpreted Section 168(2) of the Companies Act, 2013, to determine the effective date of the petitioner's resignation as director. - Despite the company's failure to fulfill certain compliances, the court found no justifiable reason to prevent the Registrar of Companies from updating its records to reflect the petitioner's resignation.
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