Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
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