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The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) introduced by the Ministry of Corporate Affairs provides a limited compliance window from 15
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated
Abstract The question whether non-advocate professionals—particularly Chartered Accountants, Company Secretaries, and Cost and Management Accountants—may appear and plead before specialized tribunals
A Responsible Approach by JV & Associates The legal profession in India is witnessing a silent but significant transformation. Artificial Intelligence
Introduction The Union Budget 2026–27 has proposed the creation of a new cadre of trained paraprofessionals, termed “Corporate Mitras”, aimed at
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these businesses are closely held, family-managed, or
Introduction In corporate governance, decisions are rarely judged by their intent alone. They are tested later—by regulators, auditors, shareholders, courts, and
Introduction The judgment of the Kerala High Court in OP(KAT) No.152 of 2023 (decided on 19 January 2026) is a textbook
Introduction The Supreme Court, in The Property Company (P) Ltd. v. Rohinten Daddy Mazda (2026 INSC 33), has conclusively clarified an
Abstract The Bankers’ Books Evidence Act, 1891 (BBEA) is a special evidentiary statute enacted to facilitate proof of banking transactions without
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