Page 235 - Index

Mission-Critical Decisions, Made with Confidence.
iv. (b) The Company has not made any investment,
provided any guarantee, given any security or
granted any advances in the nature of loans
during the year. However, in our opinion and
according to the information and explanations
given to us, terms and conditions of the grant of
all loans are, prima facie, not prejudicial to the
interest of the Company.
(c) In respect of loans granted by the Company,
the schedule of repayment of principal has
been stipulated and the repayments/receipts
of principal are regular. Further, no interest is
receivable on such loans.
(d) There is no overdue amount in respect of loans
granted to such other parties.
(e) The Company has granted loans which had fallen
due during the year and were repaid on or before
the due date. Further, no fresh loans were granted
to any party to settle the overdue loans.
(f) The Company has not granted any loans, which
are repayable on demand or without specifying
any terms or period of repayment.
In our opinion, and according to the information and
explanations given to us, the Company has complied
with the provisions of section 186 of the Act in respect
of loans and investments made and guarantees and
security provided by it, as applicable. Further, the
(b) (v) (vi) (vii) Company has not entered into any transaction covered
under section 185 of the Act.
In our opinion, and according to the information
and explanations given to us, the Company has not
accepted any deposits or there are no amounts which
have been deemed to be deposits within the meaning
of sections 73 to 76 of the Act and the Companies
(Acceptance of Deposits) Rules, 2014 (as amended).
Accordingly, reporting under clause 3(v) of the Order is
not applicable to the Company.
The Central Government has not specified maintenance
of cost records under sub-section (1) of section 148 of
the Act, in respect of Company’s products/ services /
business activities. Accordingly, reporting under clause
3(vi) of the Order is not applicable.
(a) In our opinion and according to the information
and explanations given to us, the Company is
regular in depositing undisputed statutory dues
including goods and services tax, provident fund,
employees’ state insurance, income-tax, sales-
tax, service tax, duty of customs, duty of excise,
value added tax, cess and other material statutory
dues, as applicable, with the appropriate
authorities. Further, no undisputed amounts
payable in respect thereof were outstanding at
the year-end for a period of more than six months
from the date they became payable
According to the information and explanations given to us, we report that there are no statutory dues referred in
sub-clause (a) which have not been deposited with the appropriate authorities on account of any dispute except
for the following
Name
of the
statute
Nature
of dues
Amount
(` in
lakhs)
Amount
paid
Forum
where
dispute is
pending
In the name of
Income
Tax Act,
1961
Income
tax*
6 - AY 2005-06 CIT(A) Crisil Risk and Infrastructure Solutions Limited
36 - AY 2006-07 CIT(A) Crisil Risk and Infrastructure Solutions Limited
17 4 AY 2006-07 CIT(A) Crisil Limited
0#^ 0#^ AY 2008-09 AO Crisil Limited
0#^ 0#^ AY 2009-10 AO Crisil Limited
Period to
which the
amount
relates
832 - AY 2008-09 Madras High
Court
Irevna Research Services Limited
138 138 AY 2009-10 CIT(A) Pipal Research Analytics & Information Services
India Pvt Ltd
86 - AY 2008-09 AO Crisil Risk and Infrastructure Solutions Limited
82 32 AY 2010-11 AO Crisil Risk and Infrastructure Solutions Limited
40# 40# AY 2010-11 AO Crisil Limited
106 - AY 2011-12 AO Crisil Risk and Infrastructure Solutions Limited
21# 21# AY 2011-12 AO Crisil Limited
10# 10# AY 2012-13 AO Crisil Limited
Annual Report 2024
233
Financial Statements