This week’s major corporate and securities law developments from the United States relate to two significant initiatives of the Securities and Exchange Commission (SEC). The first concerns proposed changes to the shareholder proposal and proxy solicitation framework under the Securities Exchange Act of 1934. The second...
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Custom
MOOWR Scheme under Section 65 of the Customs Act: Benefits, Registration, Process and Limitations
Introduction to the MOOWR SchemeThe Manufacture and Other Operations in Warehouse Regulations, 2019, commonly referred to as the MOOWR Scheme, operate...
CA, CS, CMA
Article -Ind AS 118 and Operating Expenses: Choosing Between Nature, Function and a Combined Presentation
Ind AS 118 and Operating Expenses: Choosing Between Nature, Function and a Combined Presentation1. Why operating expense presentation matters under In...
CA, CS, CMA
Tax Audit for AY 2026-27: A Recast Practical Guide Covering Applicability, Turnover, Form 3CD Reporting and Auditor Responsibilities
1. Background: why tax audit matters for AY 2026-27Under the Income-tax Act, 1961, two related but distinct obligations often operate together. Sectio...
RBI / FEMA
Upcoming Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026
Upcoming Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026Dear Valued Client,We are writing to share upcoming re...
CA, CS, CMA
Ind AS Transition in Practice: Key Accounting Judgements for Concessions, Leases, Revenue and Borrowing Costs
1. Transition to Ind AS: Why the Opening Balance Sheet Requires Fresh EvaluationWhen an entity adopts Indian Accounting Standards for the first time,...
Income Tax
Tokenised Debt Instruments and the VDA Question: Why the Law Must Look Beyond the Blockchain Wrapper
India’s financial markets are entering a new phase in which conventional instruments are being placed on modern digital rails. The pilot issuance of c...
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