Rules and Regulations of India

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Section 154 – THE COMPANIES (COURT) RULES, 1959

154. Value of debts

The value of all debts and claims against the company shall, as far as is possible, be estimated according to the value thereof at the date of the order of the winding-up of the company or where before the presentation of the petition for winding-up, a resolution has been passed by the company for voluntary wining-up, at the date of the passing of such resolution.

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