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Provisions of Sec. 164(2)(a) cannot be allowed to take a retrospective effect under the Cos. Act, 2013

August 1, 2020[2020] 117 taxmann.com 963 (Madras)
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COMPANY LAW : When disqualification clause was not attracted to directors of private companies under old 1956 Act, same cannot be allowed to take a retrospective effect under 2013 Act, when provision of section 164(2)(a) came into force only from 1-4-2014

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