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    <title>2023 (7) TMI 1495 - DELHI HIGH COURT</title>
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    <description>Voluntary liquidation completed in compliance with the Companies Act, 1956, including the declaration of solvency, appointment of the voluntary liquidator, publication of winding-up notices, filing of accounts and returns, and absence of objection from the Registrar of Companies. The Official Liquidator confirmed that statutory requirements had been met, the company&#039;s affairs had not been conducted prejudicially to members or the public interest, and no pending tax action was reflected on the income-tax portal. On that basis, the statutory condition for dissolution under section 497(6) was satisfied and the company was ordered to be dissolved.</description>
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