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    Composite scheme of amalgamation and demerger cannot be reworked by requiring a separate demerger application.
    Statutory auditor prosecution quashed for absence of specific allegations and mens rea, despite valid complaint and no limitation bar.
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
    Appealability of contempt notices: issuance of a show cause notice is not ordinarily appealable; reply may be filed before the tribunal.
    Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
    Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
    Interim protection preserved to maintain status quo; trial forum directed to decide Company Petition promptly, merits left open.
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.
    Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
    Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
    Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
    Security Cheque as Voluntary Guaranty permits enforcement of a foreign arbitral award against the non party issuer.
    Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
    Class action maintainability: Section 245 covers past and continuing misconduct and permits claims against directors and third parties.
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