Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Seeking restoration of name of the company on ROC - failure to file the Financial Statement and Annual Returns since incorporation - Section 252 of Companies Act, 2013 - The Appellate Tribunal noted that while the appellant had filed financial statements until 2015-16, there was a gap in filings for the subsequent years. However, the appellant had produced independent auditor reports for the missing years, demonstrating substantial assets and indicating a bonafide intention to comply. - Considering the appellant's substantial assets, the Tribunal found it just and equitable to restore the company's name to the Register of Companies. They emphasized that the appellant was not a shell company or engaged in fund siphoning, and the restoration would not prejudice the Registrar of Companies.
Seeking restoration of name of the company on ROC - failure to file the Financial Statement and Annual Returns since incorporation - Section 252 of Companies Act, 2013 - The Appellate Tribunal noted that while the appellant had filed financial statements until 2015-16, there was a gap in filings for the subsequent years. However, the appellant had produced independent auditor reports for the missing years, demonstrating substantial assets and indicating a bonafide intention to comply. - Considering the appellant's substantial assets, the Tribunal found it just and equitable to restore the company's name to the Register of Companies. They emphasized that the appellant was not a shell company or engaged in fund siphoning, and the restoration would not prejudice the Registrar of Companies.
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