https://www.taxtmi.com/article/detailed?id=10080 Errors in board minutes raise compliance concerns under section 118, but the decisive legal issue is whether the mistake was inadvertent and rectified or accompanied by intent to deceive or gain; draft minutes can be revised pre-finalisation and finalized minutes corrected by subsequent board resolution, and an inadvertent typographical error later corrected does not, without mens rea, prima facie constitute a penal offence. en-us Fri, 19 Nov 2021 09:23:12 +0530 Fri, 19 Nov 2021 09:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10080 Errors in board minutes raise compliance concerns under section 118, but the decisive legal issue is whether the mistake was inadvertent and rectified or accompanied by intent to deceive or gain; draft minutes can be revised pre-finalisation and finalized minutes corrected by subsequent board resolution, and an inadvertent typographical error later corrected does not, without mens rea, prima facie constitute a penal offence. Articles Corporate Laws / IBC / SEBI Fri, 19 Nov 2021 09:23:12 +0530 https://www.taxtmi.com/article/detailed?id=10080