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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>Corporate governance and compliance obligations clarified by Companies Act provisions affecting financial reporting, dividends, CSR, audits and reorganisations.</h1> Companies Act, 2013 provisions establish corporate governance and compliance rules: definitions and charitable company formation; limits on purchase of own securities and dividend declarations; financial statement presentation and disclosure under Schedule III; mandatory Corporate Social Responsibility obligations; auditor eligibility and statutory cost audits; restrictions on political contributions; and procedural powers governing compromises, tribunal enforcement, mergers and amalgamations, with specific modification powers for Nidhis.

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