https://www.taxtmi.com/highlights?id=105255 Cognizance for alleged non-cooperation with a Companies Act investigation is assessed solely from the complaint and supporting materials to determine whether they disclose a prima facie offence. Where those materials identify the alleged offence and demonstrate application of mind, explanations and documents relied on by company directors are defence matters for trial. Considering them at the cognizance stage would improperly conduct a mini-trial. Cognizance and process therefore remained operative, with defences reserved for trial. en-us Thu, 22 Oct 2026 08:38:37 +0530 Thu, 22 Oct 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105255 Cognizance for alleged non-cooperation with a Companies Act investigation is assessed solely from the complaint and supporting materials to determine whether they disclose a prima facie offence. Where those materials identify the alleged offence and demonstrate application of mind, explanations and documents relied on by company directors are defence matters for trial. Considering them at the cognizance stage would improperly conduct a mini-trial. Cognizance and process therefore remained operative, with defences reserved for trial. Highlights Companies Law Thu, 22 Oct 2026 08:38:37 +0530 https://www.taxtmi.com/highlights?id=105255