TaxTMI 
TaxTMI 
2026 (1) TMI 664
X X X X Extracts X X X X
X X X X Extracts X X X X
....der dated 09.05.2025 alongwith the appeal. The reasons for non-filing the certified copy of the impugned order are given in the application. Considering the submissions made by the learned counsel for the appellant, the IA No.5374/2025 is allowed subject to filing of certified copy of impugned order within two weeks from today. IA No.5374/2025 is disposed of. 2. IA No.5375/2025 : This application is filed by the applicant under Rule 11 of NCLAT Rules, 2016 seeking exemption from filing certified copies and typed copies of annexures and allow filing of dim copies in the appeal. Considering the submissions made by the learned counsel for the appellant IA is allowed subject to filing of legible copies within two weeks from today. IA No.5375....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ote of this allegation and realising that the same confirms the case of the Petitioner. The Respondent No. 1 Company has passed a Resolution on 31.05.2022, soon after passing of the Order by this Hon'ble Tribunal on 25.05.2022, seeking to change the registered office of the company from F-81, East of Kailash, New Delhi110065 to Unit No. 114, 1st Floor, Squire One Mall, District Centre, Saket, New Delhi, being a premises said to have been taken on rent/lease. It was also contended that the said premises are adjacent to M/s. Tricity Technologies Pvt. Ltd., which has its registered office at Unit No. 112-113, 1st Floor, Squire One Mall, District Centre, Saket, New Delhi. 30. The management of the company has been making false statemen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsidiary company, namely:-- (a) accounting and book keeping services; (b) internal audit; (c) design and implementation of any financial information system; (d) actuarial services; (e) investment advisory services; (f) investment banking services; (g) rendering of outsourced financial services; (h) management services; and (i) any other kind of services as may be prescribed: Provided that an auditor or audit firm who or which has been performing any non-audit services on or before the commencement of this Act shall comply with the provisions of this section before the closure of the first financial year after the date of such commencement. It ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....any and in total contradiction and variance of the audited Balance Sheets. 5. Admittedly on record there are Balance Sheets of 2016-2017 and 2017- 18, at Pages No. 786 and 899 of the Appeal Paper Book, duly audited and signed by the appellant and it depicts the appellant had charged management fees during those years. Further the order shows even in later years such fee was charged, thus in violation of sub-section (h) Section 144 of the Companies Act, 2013. 6. We have also been taken to the record annexed. Considering the above, we do not find any error in the impugned order and thus we are not inclined to issue notice. The appeal is accordingly dismissed. 7. Pending application viz I.A. No. 5376/2025 and 5333/2025, are also dispo....