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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>India Releases Converged Indian Accounting Standards (IND-AS) for Familiarization; Implementation Awaits Tax Issue Resolution.</h1> The Ministry of Corporate Affairs in India has released the converged Indian Accounting Standards (IND-AS) on its website following extensive consultations with stakeholders regarding IFRS standards. These standards are intended for broad dissemination and familiarization. However, their implementation is contingent upon resolving tax and other related issues. This update was provided by the Minister of Corporate Affairs in response to a query in the Rajya Sabha.

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