https://www.taxtmi.com/caselaws?id=778196 The SC dismissed the civil appeal, upholding the NCLAT/NCLT approach that an SFIO investigation report under s.212(12) of the Companies Act, 2013 may be treated akin to a report under s.173 CrPC and is admissible in proceedings under s.212(14A). The Court accepted that the NCLT did not err in considering the SFIO report, the second SFIO report and the compilation of documents, noting the respondent had not pleaded sufficiently to challenge admissibility or reliance on those materials. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778196 The SC dismissed the civil appeal, upholding the NCLAT/NCLT approach that an SFIO investigation report under s.212(12) of the Companies Act, 2013 may be treated akin to a report under s.173 CrPC and is admissible in proceedings under s.212(14A). The Court accepted that the NCLT did not err in considering the SFIO report, the second SFIO report and the compilation of documents, noting the respondent had not pleaded sufficiently to challenge admissibility or reliance on those materials. Case-Laws Companies Law Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778196