https://www.taxtmi.com/caselaws?id=371903 Approval was granted for voluntary revision of the Board's report under the Companies Act, 2013 because the statutory and procedural requirements were satisfied. The proposed revision was limited to omitted disclosures required under the Act and related rules, including matters such as annual return extract, technology absorption, internal financial controls and ICC-related disclosure. The company showed that the revision would not alter the financial statements or income-tax returns, and notices were issued to the Central Government and tax authorities. The Revenue's interests were protected by the company's undertaking that outstanding dues would not be adversely affected. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371903 Approval was granted for voluntary revision of the Board's report under the Companies Act, 2013 because the statutory and procedural requirements were satisfied. The proposed revision was limited to omitted disclosures required under the Act and related rules, including matters such as annual return extract, technology absorption, internal financial controls and ICC-related disclosure. The company showed that the revision would not alter the financial statements or income-tax returns, and notices were issued to the Central Government and tax authorities. The Revenue's interests were protected by the company's undertaking that outstanding dues would not be adversely affected. Case-Laws Companies Law Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371903