TMI BlogProceedings against the auditors of the company - removal from the statutory audit- Constitutional...Proceedings against the auditors of the company - removal from the statutory audit- Constitutional validity of sub-section (5) of Section 140 of the Companies Act, 2013 - the word “action” in the second proviso to sub-section (5) of section 140 of the Act, would be required to be read down as “prosecution”. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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