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    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
    Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
    DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
    Section 213(b) investigation safeguards require recorded satisfaction and prior hearing before agencies are asked for tracking information.
    Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
    Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
    Forensic audit of asset dissipation permits scrutiny of banks and corporate facilitators in foreign-award execution.
    Pending statutory filings under CCFS-2026 may be completed until 15 September 2026, with all other scheme conditions unchanged.
    Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
    Annual accounts for companies in liquidation remain mandatory despite filed half-yearly audited accounts, preserving accurate financial disclosure.
    NBFC prudential-norm breaches may support oppression and mismanagement claims when combined with related-party dealings and governance failures.
    Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
    Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
    Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
    Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
    Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
    Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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Acts Income Tax