Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
First-motion scrutiny of a listed-company amalgamation scheme is generally confined to legality and public interest, leaving shareholders and creditors to assess the commercial proposal. An ante-dated appointed date requires justification, but its assessment must account for the regulatory and stock-exchange approval process applicable to listed entities. Delay in filing cannot be attributed to the company unless exclusively caused by its failure or default; valuation effects and delay may be examined at the second stage with regulatory and tax-authority input. The first-motion dismissal was set aside, and meetings were directed to be convened through appointment of a chairman and scrutinizers.
First-motion scrutiny of a listed-company amalgamation scheme is generally confined to legality and public interest, leaving shareholders and creditors to assess the commercial proposal. An ante-dated appointed date requires justification, but its assessment must account for the regulatory and stock-exchange approval process applicable to listed entities. Delay in filing cannot be attributed to the company unless exclusively caused by its failure or default; valuation effects and delay may be examined at the second stage with regulatory and tax-authority input. The first-motion dismissal was set aside, and meetings were directed to be convened through appointment of a chairman and scrutinizers.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
