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    <description>The Tribunal allowed the appeal for restoration of the company&#039;s name, emphasizing the potential for business revival and revenue generation. The decision focused on future prospects rather than past activities, requiring substantial evidence for revival. Restoration was granted subject to strict terms, including filing pending returns, depositing funds, refraining from asset alienation, complying with director disqualification provisions, and submitting an affidavit of compliance within two months.</description>
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