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<h1>Computation of Time: Rule 75 Excludes First Day, Includes Last, Adjusts for Tribunal Office Closures</h1> Rule 75 of the Limited Liability Partnership (Winding up and Dissolution) Rules, 2012, addresses the computation of time. It specifies that when a number of days is mentioned, the calculation excludes the first day and includes the last day. However, if the last day falls on a day when the Tribunal's offices are closed, that day and any subsequent closed days are also excluded from the calculation.