Home Highlights October 2013 Year 2013 This

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1. Winding up of the appellant company - Undeniably, in cases where the defence against the claim of debt is found to be moonshine or a sham, the petition for winding up...

2. Restoration of name in the register of companies maintained by the Registrar of Companies - annual returns and balance sheets were not filed for almost fourteen years -...

3. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

4. Restoration of name of the Company - name struck off from the Register of Companies u/s 248(5) - in the light of huge investment made by the directors/company and the...

5. Dishonor of Cheque - framing of charges against the Directors - vicarious liability - only directors of company is made the accused, leaving the company - commission of...

6. Application for winding up - Non-payment of debt - This court is of the opinion that the denial of debt by the respondent is not bona fide and that the same is a cloak...

7. Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

8. Winding up petition - failure to pay the admitted liability/debt - in view liability being admitted the company is ordered to be wound up and the Provisional Liquidator...

9. Disallowance u/s 36(1)(iii) - claim of interest expenditure - The companies GIL and CNIL are subsidiary companies, which clearly indicates that the investment made by...

10. TP adjsutment - “AE” investment banking activities - comparable selection - The persistence loss- making company are normally excluded as comparable. As per the...

11. Recovery of debts - period of limitation – Petitioner failed to prosecute its civil and company law rights with due care and diligence - Petition accordingly would...

12. Reopening of GSTN portal to file the TRAN-1 form - transitional input credit - it is not a case where the petitioner has not made any efforts in getting TRAN-1 form...

13. Initiation of CIRP - Whether the Assignment Agreement being unregistered document could not have been relied by the Adjudicating Authority for admitting Section 7...

14. Dishonor of Cheque - insufficiency of funds - existence of company after merger - When under a judicial order, merger of the Companies has taken place, the earlier...

15. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...