https://www.taxtmi.com/caselaws?id=463676 The SC dismissed the civil appeal, upholding the NCLAT/NCLT conclusion that the SFIO investigation report under Section 212(12) of the Companies Act, 2013 may be treated as admissible evidence akin to a Section 173 CrPC report for proceedings under Section 212(14A). The court found no merit in challenges to the NCLT's consideration of the SFIO report, the second SFIO report, and the compilation of documents filed by the respondent on 07.02.2024, noting insufficient pleadings in the company petition/miscellaneous application to displace their admissibility. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 11 Sep 2025 18:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463676 The SC dismissed the civil appeal, upholding the NCLAT/NCLT conclusion that the SFIO investigation report under Section 212(12) of the Companies Act, 2013 may be treated as admissible evidence akin to a Section 173 CrPC report for proceedings under Section 212(14A). The court found no merit in challenges to the NCLT's consideration of the SFIO report, the second SFIO report, and the compilation of documents filed by the respondent on 07.02.2024, noting insufficient pleadings in the company petition/miscellaneous application to displace their admissibility. Case-Laws Companies Law Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463676