Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Statutory provisions regarding restoration of a company's name on the Register of Companies maintained by the Registrar of Companies (ROC) u/s 252(1) and 252(3) of the Companies Act, 2013 were analyzed. An appeal u/s 252(1) can be filed by any aggrieved person if the company is dissolved by the ROC u/s 248(1), with a limitation period of 3 years. However, an application u/s 252(3) can only be filed by certain persons if the company's name is struck off u/s 248(2), with a longer limitation period of 20 years. In this case, the ROC struck off the company u/s 248(1)(d) for non-compliance with Section 10A(1) regarding filing a declaration of subscription within 180 days of incorporation. The Tribunal allowed the appeal, directing the ROC to restore the company's name on the Register of Companies, change its status to "active," and take further action regarding late payment of subscription u/s 10A and any other violations detected after revival.
Statutory provisions regarding restoration of a company's name on the Register of Companies maintained by the Registrar of Companies (ROC) u/s 252(1) and 252(3) of the Companies Act, 2013 were analyzed. An appeal u/s 252(1) can be filed by any aggrieved person if the company is dissolved by the ROC u/s 248(1), with a limitation period of 3 years. However, an application u/s 252(3) can only be filed by certain persons if the company's name is struck off u/s 248(2), with a longer limitation period of 20 years. In this case, the ROC struck off the company u/s 248(1)(d) for non-compliance with Section 10A(1) regarding filing a declaration of subscription within 180 days of incorporation. The Tribunal allowed the appeal, directing the ROC to restore the company's name on the Register of Companies, change its status to "active," and take further action regarding late payment of subscription u/s 10A and any other violations detected after revival.
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