Why the 25% Mandatory Open Offer Threshold Should Be Retained — But No Longer Treated as Complete1. The Central QuestionIndia’s takeover law rests on a simple fairness principle: if a person acquires control of a listed company by paying a control premium to selected shareholders, the remaining shareholders should not...
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Custom
Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision
1. Why post-clearance correction became necessaryFor many years, Indian customs law proceeded on the basis that the assessment of imported or exported...
CA, CS, CMA
International Accounting and Sustainability Reporting Round-up: July 2026 Developments
This global reporting update brings together recent developments from the International Accounting Standards Board (IASB), the Financial Reporting Cou...
CA, CS, CMA
Global Audit Developments: IAASB’s LCE Audit Standard Update and FRC’s 2026 Reviews
This week’s international audit and financial reporting developments focus on three key regulatory updates: proposed changes to the global audit stand...
CA, CS, CMA
Can an Auditor Treat AI Output as Audit Evidence? A Reworked Perspective on NFRA’s Technology Principles
1. The changing audit environmentAudit methodology has moved far beyond traditional sampling and manual verification. What earlier started with Comput...
CA, CS, CMA
First-time Adoption of Ind AS: Moving Joint Ventures from Proportionate Consolidation to the Equity Method
1. Context: Why this transition mattersA recurring issue for Indian companies adopting Ind AS for the first time is the treatment of joint ventures in...
Company Law
ROC Delhi Records “Nil Penalty” in AOC-4 Filing Error Involving Non-selection of CFS Option
1. Why this adjudication order is noteworthyA recent adjudication matter concerning M/s. Iberia Pharmaceuticals India Limited, New Delhi, is significa...
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