Re-opening of accounts on court’s or Tribunal’s orders.

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..... 130. (1) A company shall not re-open its books of account and not recast its financial statements, unless an order in this regard is made by a court of competent jurisdiction or the Tribunal to .....

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..... -tax authorities and shall take into consideration the representations, if any, made by that Government or the authorities before passing any order under this section. (2) Without prejudi .....

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