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of <h1>Calcutta companies can't be classified as a distinct class for AGM exemptions u/s 166(2) due to violence fears.</h1> The Company Law Board has determined that companies in Calcutta facing difficulties in holding annual general meetings due to fears of violence cannot be classified as a distinct 'class of companies' under section 166(2) for exemption purposes. Despite some companies experiencing such issues, many others in Calcutta do not, indicating a lack of objective criteria to differentiate them. Consequently, the entire city cannot be deemed a 'disturbed area,' and thus, no blanket exemption for all companies in Calcutta is warranted.
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