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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost Audit Report filing: Form CRA-4 mandates submission to the Central Government under cost records and audit rules.</h1> Form CRA-4 is the prescribed format for filing a Cost Audit Report with the Central Government under the Companies law framework, implementing the procedural requirement created by the Companies (cost records and audit) Rules to standardize submission of audited cost information and establish a compliance obligation for companies maintaining cost records.

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