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Companies Law - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Oppression and Mismanagement - allegation of renting the ...

Companies Law

June 19, 2019

Oppression and Mismanagement - allegation of renting the premises on rent which would fetch higher rent if used as banquet hall - tribunal granted permission to let out - after going to report of Chartered Accountant, it was find that monthly rent of the same premises is much more than annual amount generated by the Company by giving it rent for banquet purpose - no stay of interim order

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  1. Classification - Convention center service or Mandap Keeper Service - appellant rented out a Conference Hall (Banquet Hall) for meetings/conferences/assembly - demand...

  2. Winding up order - The Company was non-functional, it had already given its premises on rent and it was the only income of the Company. Therefore, we find that the...

  3. Classification of services - Mandap Keeper Service or otherwise - letting out of the auditorium - cultural functions are also social functions and renting out the hall...

  4. Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any...

  5. CENVAT Credit - Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises - Credit allowed - AT

  6. CENVAT credit - input services or repair and maintenance - Assessee provided immovable property on rent - part of premises was rented out - proportionate credit allowed - AT

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  8. Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

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  10. Oppression and Mismanagement - This ‘Tribunal’ keeping in mind of the ingredients of Section 241 and 242 of the Companies Act, 2013 comes to a resultant conclusion that...

 

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