Corporate Law : The evolving law in due course is seeing some settlement (not by virtue of Article 142 of the Indian Constitution though), but som...
Corporate Law : The Insolvency and Bankruptcy Code is a transformational piece of legislation as it seeks to establish an ecosystem for handling I...
Income Tax : No Budget can satisfy all expectations, much less aspirations. It would be judged on whether the preferred options and the balanci...
Income Tax : The Finance Minister said: Kucch Toh Phool Khilaaye Hai Humne.. Kucch Aur Khilane Hai Dikkat Yah hai ki Raho mei Kae Kaante Purane...
Company Law : Surprisingly, genuine concern has not been defined. Under the Public Interest Disclosure Act, 1998, workers are free to report eve...
Company Law : According to clause (85) of section 2, a company may be treated as a 'small company' if it meets either of the conditions provided...
Rule 2(e) lays down cost records as books of account relating to utilisation of materials, labour and other items of cost as applicable to the production of goods or provision of services as provided in section 148 of the Act and these rules.
The totality of CSR can be best understood by three words: ‘corporate’, ‘social’ and ‘responsibility’ in broad terms, CSR relates to responsibilities corporations have towards society within which they are based and within which they operate, not denying the fact that the purview of CSR goes much beyond this.
The Companies Act 2013 envisages radical changes in the area of Corporate Governance and is set to have far-reaching implications. The new regime is expected to significantly change the manner in which corporates operate in India. While the bar for corporate governance has been raised
The respective provisions of the Act and the Rules can be read in two perspectives i.e. provisions governing – Issue of ESOPs and Trust set-up, funding and operation for administration of ESOPs. The provisions relating to issue of ESOPs are common for all the unlisted Companies irrespective of their status being Private or Public; whereas […]
