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    <title>2018 (12) TMI 1375 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI</title>
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    <description>The tribunal upheld the Registrar of Companies&#039; decision to strike off the company&#039;s name, finding that the necessary steps under Section 248 of the Companies Act, 2013 were followed. It concluded that the appellant was given a fair opportunity to be heard and that the company was not engaged in any business operations based on the evidence presented. The tribunal also rejected the appellant&#039;s argument regarding the default in filing statutory returns and upheld the NCLT&#039;s interpretation of nil tax returns as indicative of non-business activities. The appeal was dismissed with no costs awarded.</description>
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    <pubDate>Thu, 06 Dec 2018 00:00:00 +0530</pubDate>
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      <description>The tribunal upheld the Registrar of Companies&#039; decision to strike off the company&#039;s name, finding that the necessary steps under Section 248 of the Companies Act, 2013 were followed. It concluded that the appellant was given a fair opportunity to be heard and that the company was not engaged in any business operations based on the evidence presented. The tribunal also rejected the appellant&#039;s argument regarding the default in filing statutory returns and upheld the NCLT&#039;s interpretation of nil tax returns as indicative of non-business activities. The appeal was dismissed with no costs awarded.</description>
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