Page 27 of the Order states :-
Valuation report is circulated to all concerned so that the informed choice could be made by the person whose interest could be favourably or unfavourably impacted on the amalgamation. No such help is coming from the submitted valuation report being devoid of necessary details.
It is a Big Victory For Investors in NCLAT on Valuation Issue
Please read the complete Order of NCLAT