Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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