Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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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