According to Taylor and Perry," Investigation involves enquiry into facts behind the books of accounts, into technical, financial and economic position of the business or organisation."
Different Classes:
1. On behalf of a purchaser to ascertain the earning capacity
2. On behalf of an incoming partner
3. On behalf of a lender
4. Investigation when fraud is suspected
5. Investigation under Indian Companies Act, 1956
6. On behalf of a person intending to invest in a company
7.Investigation to ascertain the amount of compensation payable on
the compulsory removal of business
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