Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Disposal of Company Records Post-Winding Up: Rules, Penalties, and Appeals Explained Under Section 348</h1> When a company is fully wound up and nearing dissolution, its books and papers, including those of the Company Liquidator, are disposed of either as directed by the Tribunal in a Tribunal-led winding up or as decided by the company and approved by creditors in a voluntary winding up. After five years post-dissolution, no party is responsible for missing documents. The Central Government can regulate the preservation of these documents and allow creditors or contributors to appeal related decisions. Violating these rules may result in up to six months imprisonment, a fine up to fifty thousand rupees, or both.