Home Highlights June 2013 Year 2013 This

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1. Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the...

2. The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

3. Statutory provisions regarding restoration of a company's name on the Register of Companies maintained by the Registrar of Companies (ROC) u/s 252(1) and 252(3) of the...

4. Disqualification of a director of the financial creditor to sign the Section 7 application was challenged. The application u/s 7, signed by the director of the financial...

5. Companies Fresh Start Scheme (CFSS) 2020 - Defaulting company - The Scheme is a fresh lease of life given to defaulting companies, which are not yet declared `Inactive’,...

6. Companies are required to file Form CSR-2 separately on or before December 31, 2024, after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL for the financial year...

7. Reopening of assessment against entity ceased to exist/amalgamating entity - The court observed that the Revenue had not considered the income tax return filed by the...

8. The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

9. Non-compliance of Section 203 of a whole-time Company Secretary - The petitioners have been permitted to file e-form ACTIVE, INC-22A without insisting the appointment of...

10. The Court held that when a company fails to register a charge as mandated u/s 77 of the Companies Act, 2013, insisting on digital signatures from the company itself...

11. 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...

12. Oppression and mismanagement - Determination of minimum shareholding for filing complain / petition against the company - The ‘onus’, to establish ‘Membership’ is on the...

13. Oppression and mismanagement - illegal transfer of shares - this Tribunal is exercising its ample powers to waive the requisite shareholding percentage in order to...

14. The case pertains to the validity of an assessment order against a company that had already undergone amalgamation. The key points are: The assessment order was passed...

15. Tax residency certificate issued by Singaporean authorities is statutory evidence of the company's residency, and the burden lies on the Revenue authorities to establish...