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The Court held that input tax credit claimed on invoices from non-existent dealers justified penalty under VAT law. It reaffirmed that the burden of proof lies on the assessee and cannot shift to the

The tribunal permitted substitution of original petitioners with a new shareholder after transfer of shares. The key takeaway is that class action proceedings can continue with a successor shareholder

Explains the requirement of CTE before setup and CTO before operations. Highlights how both approvals ensure compliance and prevent legal consequences. The post CTE & CTO Certificates: Requiremen

Clarifies that Form PAS-6 must be filed once ISIN is obtained, even if no shares are in demat form. Highlights the strict applicability under Rule 9A/9B and the importance of compliance. The post Form

Introduction This document provides results and key findings from Glass Lewis’ Investor Stewardship Survey,  performed in Q4 2025. The goal of this survey has been to better understand how investors s

Key Takeaways: “Agent washing” creates heightened securities disclosure risk beyond traditional AI washing. As companies increasingly market “AI agents” as drivers of growth and efficiency, imprecise

Infosys said it has well-established policies and robust mechanisms to address complaints

With time running out and borrowing rates running up, the Shapoorji Pallonji Group may not have much of a choice except to sell the 18.45% stake in Tata Sons through two different entities. But it is

The board will consider multiple routes, including equity shares, depository receipts such as ADRs and GDRs, qualified institutional placement (QIP), preferential allotment, or a combination of these

A report by InGovern Research said the recent leadership change after the sudden resignation of part-time chairman Atanu Chakraborty at HDFC Bank does not raise broader governance concerns, describing