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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>Valuation requirement: independent registered valuer mandates IP and know how valuation; transitional merchant banker completion obligation follows.</h1> Valuation of know how, intellectual property rights and value addition must be performed by an independent registered valuer, and merchant bankers undertaking valuation assignments begun before the amendment must complete those ongoing assignments within the prescribed transitional period; prior provisions allowing consultation with experts and requiring an independent chartered accountant certificate have been omitted.

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