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Companies Law - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Application for Winding up of the Company - merely because the ...

Companies Law

May 15, 2015

Application for Winding up of the Company - merely because the Respondent Company is a running concern and has employees working, cannot be a reason to reject a winding up petition when the other ingredients of Section 433 and 434 are present - HC

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  2. Winding up petition - machinery for winding up will not be allowed to utilize merely as a means for realizing its debts due from a company - HC

  3. Winding up petition - the machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts. - HC

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  6. Renewal/grant of certificate u/s 80G - Unless the DIT(E) records the reasons of violation of such conditions, the DIT(E) cannot reject the assessee's application - AT

  7. No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC

  8. Winding up petition - , it will be too harsh to order winding up of a running company, merely on the petition by trustee, filed without proper authorisation. - HC

  9. When the Official Liquidator cannot proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company - HC

  10. Winding up petition must fail - it makes no difference that the petitioning-creditor has a pending application before the Debt Recovery Tribunal - HC

 

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