Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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Restoration of struck name of the company from its register - default in non-filing of the Financial Statements and Annual Returns - The NCLAT observed that the act of the Respondent in striking off the appellant from the rolls of ROC had caused a grave prejudice to the appellant herein, more specifically when the public notice issued by ROC was aimed at weeding out shell companies.- The National Company Law Appellate Tribunal (NCLAT) concludes that it is just and equitable to restore the name of the appellant company to the register of companies. The Tribunal orders the Registrar of Companies, New Delhi, to restore the company's name subject to certain conditions, including payment of costs, filing of overdue documents, and compliance with statutory requirements.
Restoration of struck name of the company from its register - default in non-filing of the Financial Statements and Annual Returns - The NCLAT observed that the act of the Respondent in striking off the appellant from the rolls of ROC had caused a grave prejudice to the appellant herein, more specifically when the public notice issued by ROC was aimed at weeding out shell companies.- The National Company Law Appellate Tribunal (NCLAT) concludes that it is just and equitable to restore the name of the appellant company to the register of companies. The Tribunal orders the Registrar of Companies, New Delhi, to restore the company's name subject to certain conditions, including payment of costs, filing of overdue documents, and compliance with statutory requirements.
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