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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Amendment to auditor appointment rules removes a prior proviso, altering statutory conditions for auditor appointment and compliance.</h1> The Companies (Amendment) Act, 2017 deletes the first proviso to section 139(1), removing a previously operative conditional provision related to auditor appointment and thereby altering the specific statutory condition that applied to appointment or continuance of auditors under that subsection.

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