Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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The National Company Law Appellate Tribunal (NCLAT) held that the National Company Law Tribunal (NCLT) has wide powers under the Companies Act and NCLT Rules, 2016 to inquire into allegations of oppression and mismanagement. The NCLT can examine alleged forgery of documents that purportedly led to changes in directorship and transfer of shares. Sending disputed documents for forensic investigation is part of this inquiry. The NCLT is empowered to adjudicate such issues and give findings based on contentions advanced by counsel and forensic reports. The matter was remanded back to the NCLT for adjudication, with the appeal disposed of by way of remand.
The National Company Law Appellate Tribunal (NCLAT) held that the National Company Law Tribunal (NCLT) has wide powers under the Companies Act and NCLT Rules, 2016 to inquire into allegations of oppression and mismanagement. The NCLT can examine alleged forgery of documents that purportedly led to changes in directorship and transfer of shares. Sending disputed documents for forensic investigation is part of this inquiry. The NCLT is empowered to adjudicate such issues and give findings based on contentions advanced by counsel and forensic reports. The matter was remanded back to the NCLT for adjudication, with the appeal disposed of by way of remand.
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