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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>XBRL taxonomy requirement mandates electronic filing of Compliance and Cost Audit Reports under company filing rules.</h1> Annexure III prescribes an XBRL Taxonomy for preparation and filing of the Compliance Report and the Cost Audit Report under the Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011, thereby standardizing electronic reporting format to satisfy statutory filing obligations under company law.

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