"Where no mistake is found in computation of exchange ratio worked out by a recognised firm of chartered accountants and same has been accepted by the shareholders/creditors with overwhelming majority, still court has a

"Where no mistake is found in computation of exchange ratio worked out by a recognised firm of chartered accountants and same has been accepted by the shareholders/creditors with overwhelming majority, still court has a right to substitute its own exchange ratio." Comment on the statement in the light of judicial pronouncements.