Section 143 in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2010
143. Value of debts.
- The value of all debts and claims against the LLP shall, as far as possible, be estimated according to the value thereof at the date of the order of the winding up of the LLP or at the date of passing of such resolution, where before the presentation of the petition for winding up, a resolution has been passed by the LLP for voluntary winding up.
