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    <title>2020 (9) TMI 443 - NATIONAL COMPANY LAW TRIBUNAL , CHANDIGARH BENCH</title>
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    <description>The Tribunal allowed the petition by M/s Nabha Steels Private Limited, permitting the revision of financial statements for the years 2015-16, 2016-17, and 2017-18 under Section 131 of the Companies Act, 2013. The Tribunal rejected objections raised by the Registrar of Companies and the Income Tax Department, allowing the revision based on compliance with statutory requirements. The petitioner was directed to file the revised statements with the Registrar of Companies within 30 days, with liabilities for charges or taxes as per the law.</description>
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