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    Fresh company petition barred by res judicata where prior liberty was limited and execution was the proper remedy.
    Continuing oppression and mismanagement, delay, fraud evidence, and additional evidence rules upheld in company appeal.
    Interim status quo in oppression and mismanagement proceedings upheld to preserve the subject matter pending NCLT decision.
    Pari passu interim dividend in liquidation must exclude alleged excess payments until notice and hearing determine refund liability.
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    First option to purchase shares cannot be revived after waiver; valuation challenge rejected and sale sustained.
    Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
    Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
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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.
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    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.
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Acts Income Tax