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Approval was to be granted for revising board's report as there was no financial effect

December 13, 2018[2018] 100 taxmann.com 171 (NCLT-Chd.)
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CL : Where revision sought to be made in Report of Board pertained to procedural documents attached with financial statement or disclosures and ROC found that there would be no financial effect if revision was made in Report of Board and further, company undertook to pay tax dues, approval was to be granted for revising said Report of Board

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