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e-newsletter is furnished to subscribers for their information. Subscribers to e-newsletter may choose to reproduce or redistribute this e-newsletter for non-commercial purposes in part or in full to any other person with this disclaimer in full. The opinions expressed in e-Newsletter are entirely those of the author(s) and not necessarily of Mr. Prakash K. Pandya, proprietor of M/s. P. K. Pandya & Co., Practising Company Secretary, Mumbai ('we'). While all reasonable care is taken to ensure that the information provided in this e-newsletter is fair, complete and accurate, however we do not represent/guarantee that the contents of this e-newsletter are fair, complete or accurate as of the date it is received or that it will continue to be accurate in the future. Therefore readers of this e-newsletter are requested to verify the matter from authentic source since error or mistakes may crept in inadvertently. e-Newsletter has been prepared without regard to the objectives or opinions of those who may receive it. Readers of this e-newsletter are advised to take appropriate legal advise, before acting on information given herein. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. Specialist advice should be sought with respect to any individual circumstances. We will not be responsible in respect of anything and consequence of anything done or omitted to be done by any person in reliance upon the e-newsletter. © P. K. Pandya & Co. 2008, 2009, 2010 All rights reserved.
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