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The National Company Law Tribunal, New Delhi Bench held that in compromise and arrangement Tribunal is not empowered to dispense meeting of shareholders/members; but it may dispense with calling of meeting of creditors against affidavit of creditors having 90 per cent value a judgment of SC issued on assessee a notice under section 31 seeking to reopen his assessment, issuance of notice would amount to change of opinion
Samsung India Electronics (P.) Ltd. v. State of Bihar* [2017] 77 taxmann.com 217
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