https://www.taxtmi.com/caselaws?id=312696 The NCLT Ahmedabad allowed an application under Section 131 of the Companies Act, 2013 for revision of financial statements for FY 2018-2019. The applicant company proposed rectification through a revised financial tax audit report prepared by chartered accountants and approved by the board. Required notices were issued to the Regional Director, Registrar of Companies, and Income Tax Department, with the Regional Director's observations duly addressed. The tribunal found no pending income tax dues and determined compliance with sub-sections 1 and 2 of Section 131. en-us Wed, 02 Nov 2022 00:00:00 +0530 Sat, 02 Mar 2024 20:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312696 The NCLT Ahmedabad allowed an application under Section 131 of the Companies Act, 2013 for revision of financial statements for FY 2018-2019. The applicant company proposed rectification through a revised financial tax audit report prepared by chartered accountants and approved by the board. Required notices were issued to the Regional Director, Registrar of Companies, and Income Tax Department, with the Regional Director's observations duly addressed. The tribunal found no pending income tax dues and determined compliance with sub-sections 1 and 2 of Section 131. Case-Laws Companies Law Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312696