https://www.taxtmi.com/caselaws?id=112292 The court ruled in favor of the respondent, finding that the complaint related to a balance-sheet from 1981 and the legal amendment in 1988 was not retrospective. As a result, the petition was allowed, the complaint was quashed, and no costs were imposed. The judgment provided a detailed analysis of the legal provisions regarding the transfer of unpaid dividends to special accounts under section 205A of the Companies Act, 1956. en-us Wed, 12 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112292 The court ruled in favor of the respondent, finding that the complaint related to a balance-sheet from 1981 and the legal amendment in 1988 was not retrospective. As a result, the petition was allowed, the complaint was quashed, and no costs were imposed. The judgment provided a detailed analysis of the legal provisions regarding the transfer of unpaid dividends to special accounts under section 205A of the Companies Act, 1956. Case-Laws Companies Law Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112292