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    <title>2018 (3) TMI 1609 - NATIONAL COMPANY LAW TRIBUNAL, DELHI</title>
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    <description>The Tribunal found a prima facie concern that the audited accounts relied on pre-transfer shareholding data and incomplete records, while a rectification petition regarding the member register remained pending. It noted deficiencies in supporting documentation, including missing confirmations, deeds, vouchers, statutory registers and proper record maintenance, and considered that the audit report appeared to have mixed up entries on that basis. The scheduled AGM adoption of the accounts was therefore stayed until the next date of hearing.</description>
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      <description>The Tribunal found a prima facie concern that the audited accounts relied on pre-transfer shareholding data and incomplete records, while a rectification petition regarding the member register remained pending. It noted deficiencies in supporting documentation, including missing confirmations, deeds, vouchers, statutory registers and proper record maintenance, and considered that the audit report appeared to have mixed up entries on that basis. The scheduled AGM adoption of the accounts was therefore stayed until the next date of hearing.</description>
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