ArticleAuditors For Corporate GovernanceIt is inevitable that ‘dynamic environment demands constant changes'.IndiaCorporate/Commercial LawS&A Law Offices
ArticleCorporate & Commercial Monthly Newsletter | July 2021On June 10, 2021, SEBI introduced the SEBI (Delisting of Equity Shares) Regulations, 2021 to turn the process more investor friendly as well as safeguard shareholders' interest.IndiaCorporate/Commercial LawHSA Advocates
ArticleStrengthening India's Cyber Defence: Cert-In's New Cyber Security Audit Guidelines DecodedOn July 25, 2025, the Indian Computer Emergency Response Team ("CERT-In") issued the Comprehensive Cyber Security Audit Policy Guidelines, ("Guidelines"). CERT-In is the national agency established...IndiaTechnologyAZB & Partners
ArticleSelective Capital Reduction And Minority Exit: Supreme Court Reaffirms Corporate Autonomy With Limits Of FairnessThe Supreme Court’s decision in Pannalal Bhansali v. Bharti Telecom Limited marks an important development in Indian corporate law, particularly on the use of reduction of share capital under Section 66 of the Companies Act, 2013 (“the Act”) as a mechanism for facilitating minority exit. IndiaCorporate/Commercial LawKing, Stubb & Kasiva
ArticleIndian Government's Mandate For Audit Trail And Data Localization: Key Insights For BusinessesIn recent years, India has been tightening its regulatory framework to enhance transparency and accountability in business operations.IndiaCorporate/Commercial LawR. Arora & Associates
ArticleWhy Is Corporate Compliance Important For Businesses?Are you aware that a total of 1,12,509 companies have been struck off from the register of companies in a little over three years by the Registrar of Companies ("ROC") and ...IndiaCorporate/Commercial LawAhlawat & Associates
ArticleBetween The Lines - September, 2015The Bombay High Court held that the intention of both parties was clear that the arbitration shall be either in India or in Singapore.IndiaCorporate/Commercial LawVaish Associates Advocates
ArticleAmendments To Form No. 3CD:The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.IndiaAccounting and AuditDNV & Co
ArticleOutbreak Of COVID-19: Financial Reporting ImplicationsThe outbreak of COVID-19 has affected not just the health of people but also the health of businesses across the globe.IndiaAccounting and AuditNexdigm Private Limited
ArticleThe Need Of IP Audit In Successful Management Of IPRAn organization needs to substantially maintain its Intellectual Properties such as maintaining a record of IP filings, prosecution, and maintenance and protection of such IP by taking affirmative...IndiaIntellectual PropertyKhurana & Khurana, Advocates and IP Attorneys
ArticleWhether Books Of Account Are Required To Be Prepared In Terms Of S.115JB Or It Have Applicability Limited To The Calculation Of The Mat Liability? Is ITAT Wrong In Interpreting The Provisions Of S.115JB As Regards Minimum Alternate Tax?In this article, the author seeks to analyse how ITAT committed an error in its decision in the case of Milan Intermediaries LLP vs the Income Tax Officer, Ward- 2(1)(4), Ahmedabad on 26th July 2018.IndiaTaxR & D Law Chambers LLP
ArticleGroup Governance Framework: An Imperative For TodayGroup governance is the framework of policies, processes, controls and reporting lines through which a parent company exercises oversight, sets standards and aligns the conduct of its subsidiaries, joint ventures and associates with the strategy, values and risk appetite of the group as a whole. It moves the unit of governance from the standalone company to the corporate group. IndiaCorporate/Commercial LawCorporate Professionals - Advisors & Advocates
ArticlePMLA And CAs: Inclusion Within The Enforcement AmbitThe money laundering law of India relies on access to information for effective enforcement and adjudication. Recently, the net of the law has been widened to include professionals such as chartered accountants...IndiaGovernment, Public SectorMetalegal Advocates
ArticleChanges In The Regulatory Framework For Related Party Transactions, Scheme Of Arrangement By Listed Companies And Alternative Investment FundsSEBI has issued changes and clarifications to the regulatory framework in respect of the following: IndiaCorporate/Commercial LawEconomic Laws Practice
ArticleCorporate & Commercial Monthly Newsletter May 2023On April 11, 2023, the Competition (Amendment) Bill received the assent of the President of India, after being passed by both the Lok Sabha and the Rajya Sabha.IndiaCorporate/Commercial LawHSA Advocates
ArticleCorporate Governance In The Times Of COVID-19The times we face are trying, unprecedented and marked by absolute uncertainty. IndiaCorporate/Commercial LawKhaitan & Co.
ArticleRelaxations By Sebi Amid Covid- 19– Recent UpdatesSince our previous update dated April 28, 2020, the Securities and Exchange Board of India ("SEBI") has introduced further measures considering the COVID-19 outbreak.IndiaCorporate/Commercial LawS.S. Rana & Co.
ArticleLegal Implications Of Technical Write-Off And Avoidance (PUFE) Applications In Insolvency ProceedingsThe Insolvency and Bankruptcy Code, 2016 (“IBC”)1 represents a watershed in India’s corporate insolvency framework. It seeks to consolidate laws relating to insolvency and ensure time-bound resolution of distressed entities while protecting the value of assets and promoting equitable treatment of creditors. Parallel to the IBC regime, the Reserve Bank of India (“RBI”) regulates the manner in which banks and financial institutions treat non-performing assets in their books of account. IndiaInsolvency/Bankruptcy/Re-StructuringMZM Legal, Advocates & Legal Consultants
ArticleHow SMEs In South Africa Can Implement Zoho Books For VAT Filing And Financial Reporting RequirementsRunning an SME in South Africa often feels challenging. Organizations find themselves chasing deadlines most of the time. VAT dates arrive quickly, and paperwork piles up in different systems. GlobalTechnologyIMC Group