https://www.taxtmi.com/caselaws?id=778195 SC held that the SFIO investigation report submitted under Section 212(12) and considered under Section 212(14A) / Section 223(5) is admissible as evidence akin to a report under Section 173 CrPC. The court found no merit in the challenge to the NCLT's reliance on the SFIO report, the second SFIO report, and the compilation of documents, noting inadequate pleadings by the appellant in the company petition/miscellaneous application. The NCLAT's affirmation of admissibility and the NCLT's consideration were upheld; civil appeal dismissed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778195 SC held that the SFIO investigation report submitted under Section 212(12) and considered under Section 212(14A) / Section 223(5) is admissible as evidence akin to a report under Section 173 CrPC. The court found no merit in the challenge to the NCLT's reliance on the SFIO report, the second SFIO report, and the compilation of documents, noting inadequate pleadings by the appellant in the company petition/miscellaneous application. The NCLAT's affirmation of admissibility and the NCLT's consideration were upheld; civil appeal dismissed. Case-Laws Companies Law Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778195