Companies Act, 2013
Appendix II - WORDS & PHRASES JUDICIALLY NOTICED
APPENDIX II WORDS & PHRASES JUDICIALLY NOTICED
| Words & Phrases | Judicial Interpretation |
| (1) | (2) |
| 'Accidental omission'/ of the 2013 Act | Maharaja Exports v. Apparels Exports Promotion Council [1986]60 Comp. Cas. 353 (Delhi) |
| The words 'accidental omission' as occurring in section 172(3) of the 1956 Act [corresponding to of the 2013 Act] means that the omission must be not only not designed but also not deliberate. This expression implies absence of intention or deliberate design. | |
| 'Accounts'/, proviso, of the 2013 Act | Extract from Fifth Annual Report on Working and Administra-tion of Companies Act, 1956 - Year ended 31st March, 1961 |
The 'accounts' [as occurring in section 228(3)(c) of the 1956 Act corresponding to proviso to of .... To read the full section download the app from Google Play store
06 July 2026
Chartered Accountant (Indirect Taxation)Gowra Ventures Pvt Ltd Hyderabad CA View Details
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