Deific Abode Llp vs Union Of India & Ors on 30 November, 2022
which are quoted as hereunder :
2
"15.16 Fourth, reading Section 2(a) with Section 3(1)
would have created overly broad laws susceptible ... force since 1988, then the following
deleterious consequences would ensue:
(i) Section 187C of the Companies Act,
1956 assured protection to nominal and
beneficial holding