https://www.taxtmi.com/caselaws?id=403064 A company struck off for non-filing of statutory returns was found entitled to restoration of its name under Section 252(3) of the Companies Act, 2013. The Tribunal relied on audited financial statements, material showing continued existence, and the Registrar of Companies' report, noting that the company held assets, maintained financial statements for the relevant years, and was treated as a going concern despite nil revenue. On that basis, it concluded that the company had been in existence at the relevant time and that restoration in the register of companies was warranted. en-us Wed, 13 Jan 2021 00:00:00 +0530 Tue, 19 Jan 2021 09:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403064 A company struck off for non-filing of statutory returns was found entitled to restoration of its name under Section 252(3) of the Companies Act, 2013. The Tribunal relied on audited financial statements, material showing continued existence, and the Registrar of Companies' report, noting that the company held assets, maintained financial statements for the relevant years, and was treated as a going concern despite nil revenue. On that basis, it concluded that the company had been in existence at the relevant time and that restoration in the register of companies was warranted. Case-Laws Companies Law Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403064