Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The company failed to file financial statements and annual returns for five financial years from 2014 to 2018. Despite having assets worth Rs. 3 crores as of 2008, the company could not recover the amount from another entity if its name was not restored. Considering the medical history of one director and lack of operations during 2014-2019, the NCLAT set aside the NCLT order and restored the company's name in the Register of Companies, subject to compliance fulfillment. No prejudice would be caused to anyone by restoring the company's name.
The company failed to file financial statements and annual returns for five financial years from 2014 to 2018. Despite having assets worth Rs. 3 crores as of 2008, the company could not recover the amount from another entity if its name was not restored. Considering the medical history of one director and lack of operations during 2014-2019, the NCLAT set aside the NCLT order and restored the company's name in the Register of Companies, subject to compliance fulfillment. No prejudice would be caused to anyone by restoring the company's name.
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