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A REPORT ON
JINDAL HOTELS AND TV TODAY
BY
Enrollment Number:
IFHE for Higher Education and
Foundation
ICFAI BUSINESS SCHOOL(IBS),
Hyderabad.
A REPORT ON
JINDAL HOTELS AND TV TODAY
BY
The report was written to
A report submitted in partial fulfilment of
the requirements of BBA Program of IBS
Hyderabad.
DATE OF SUBMISSION:
TABLE OF CONTENTS
Chapter 1: Introduction
Chapter 2:Company Profiles.
Chapter 3: Companies Tax rates before GST
Chapter 4: Companies Tax rates After GST implementation
Chapter 5: Summary of Findings and Conclusions
Bibliography
Chapter 1
Introduction
What is GST & How it works?
GST stands for Goods and Services Tax. It is an Indirect tax which introduced to replacing a
host of other Indirect taxes such as value added tax, service tax, purchase tax, excise duty, and
so on. GST levied on the supply of certain goods and services in India. It is one tax that is
applicable all over India.
How will GST works:
 Manufacturer: The manufacturer will have to pay GST on the raw material that is
purchased and the value that has been added to make the product.
 Service Provider: Here, the service provider will have to pay GST on the amount that
is paid for the product and the value that has been added to it. However, the tax that has
been paid by the manufacturer can be reduced from the overall GST that must be paid.
 Retailer: The retailer will need to pay GST on the product that has been purchased from
the distributor as well as the margin that has been added. However, the tax that has been
paid by the retailer can be reduced from the overall GST that must be paid.
 Consumer: GST must be paid on the product that has been purchased.
History Of GST
On July 1st 2017, the Goods and Services Tax implemented in India. But, the process of
implementing the new tax regime commenced a long time ago. In 2000, Atal Bihari Vajpayee,
then Prime Minister of India, set up a committee to draft the GST law. In 2004, a task force
concluded that the new tax structure should put in place to enhance the tax regime at the time.
In 2006, Finance Minister proposed the introduction of GST from 1st April 2010 and in 2011
the Constitution Amendment Bill passed to enable the introduction of the GST law. In 2012,
the Standing Committee started discussions about GST, and tabled its report on GST a year
later. In 2014, the new Finance Minister at the time, Arun Jaitley, reintroduced the GST bill in
Parliament and passed the bill in Lok Sabha in 2015. Yet, the implementation of the law
delayed as it was not passed in Rajya Sabha.
GST went live in 2016, and the amended model GST law passed in both the house. The
President of India also gave assent. In 2017 the passing of 4 supplementary GST Bills in Lok
Sabha as well as the approval of the same by the Cabinet. Rajya Sabha then passed 4
supplementary GST Bills and the new tax regime implemented on 1st July 2017.
Tax Laws Before the Implementation of GST
 The Centre and the State used to collect tax separately. Depending on the state, the tax
regimes were different.
 Even though import tax was levied on one individual, the burden was levied on
another individual. In the cases of direct tax, the taxpayer must pay the tax.
 Prior to the introduction of GST, direct and indirect taxes were present in India.
Types of GST
The four different types of GST are given below:
1. Central Goods and Services Tax : CGST is charged on the intra state supply of
products and services.
2. State Goods and Services Tax : SGST, like CGST, is charged on the sale of products
or services within a state.
3. Integrated Goods and Services Tax : IGST is charged on inter-state transactions of
products and services.
4. Union Territory Goods and Services Tax : UTGST is levied on the supply of
products and services in any of the Union Territories in the country, viz. Andaman and
Nicobar Islands, Daman and Diu, Dadra and Nagar Haveli, Lakshadweep, and
Chandigarh. UTGST is levied along with CGST.
Who is Eligible for GST?
The below mentioned entities and individuals must register for Goods And Services Tax:
 E-commerce aggregators
 Individuals who supply through e-commerce aggregators
 Individuals who pay tax as per the reverse change mechanism
 Agents of input service distributors and suppliers
 Non-Resident individuals who pay tax
 Businesses that have a turnover that is more than the threshold limit
 Individuals who have registered before the GST law was introduced
Registration of GST
Any company that is eligible under GST must register itself in the GST portal created by the
Government of India. The registered entities will get a unique registration number called
GSTIN.
It is mandatory for all Service providers, buyers, and sellers to register. A business that makes
a total income of Rs.20 lakhs and more in a financial year must be required to do GST
registration. It takes 2-6 working days to process.
Know the GSTIN – GST Identification Number
A 15-digit distinctive code that is provided to every taxpayer is the GSTIN. The GSTIN will
be provided based on the state you live at and the PAN. Some of the main uses of GSTIN are
mentioned below:
 Loans can be availed with the help of the number.
 Refunds can be claimed with the GSTIN.
 The verification process is easy with the help of the GSTIN.
 Corrections can be made.
GST Certificate
A GST Certificate is an official document that is issued by the concerned authorities for a
business that has been enrolled under the GST system. Any business with an annual turnover
of Rs.20 lakh or more and certain special businesses are required to be registered under this
system. The GST registration certificate is issued in Form GST REG-06. If you are a registered
taxpayer under this system, you can download the GST Certificate from the official GST Portal.
The certificate is not issued physically. It is available in digital format only. GST Certificate
contains GSTIN, Legal Name, Trade Name, Constitution of Business, Address, Date of
liability, Period of Validity, Types of Registration, Particulars of Approving Authority,
Signature, Details of the Approving GST officer, and Date of issue of a certificate.
GST Returns
A GST Returns is a document that contains information about the income that a taxpayer must
file with the authorities. This information used to compute the taxpayer’s tax liability. Under
the Goods and Services Tax, registered dealers must file their GST returns with details
regarding their purchases, sales, input tax credit, and output GST. Businesses are expected to
file 2 monthly returns as well as an annual return.
GST Rates
The GST Council has assigned GST rates to different goods and services. While some products
can be purchased without any GST, there are others that come at 5% GST, 12% GST, 18%
GST, and 28% GST. GST rates for goods and services have been changed a few time since the
new tax regime was implemented in July 2017.
How do I calculate GST?
Calculating the amount that needs to be paid as GST when filing your returns can be quite
tedious. Several aspects and factors must be taken into consideration, such as ITC, exempted
supplies, reverse charge, etc. Failure to pay the entire GST amount can see you slapped with
an 18% interest on the shortfall, thereby making it necessary to ensure that you pay the right
amount towards GST.
The GST Calculator makes it simple for taxpayers to calculate the amount that needs to paid
as GST. You will have to enter all the required details such as the month for which you are
calculating GST, the due date for filing returns for the particular month, the actual date on
which the returns are filed, the tax liability for the month, the purchases that attract Reverse
Charge Mechanism, the opening balance of your cash ledger as well as your credit ledger and
the eligible ITC.
Here is an example showing how you can calculate your GST liability:
Particulars Amount
Overall value of interstate sales Rs.20 lakh
Overall value of intrastate sales Rs.25 lakh
Advance received Rs.8 lakh
SGST Rs.25 lakh x 9% = Rs.2.25 lakh
CGST Rs.25 lakh x 9% = Rs.2.25 lakh
IGST
Rs.20 lakh x 18% = Rs.3.6 lakh
Rs.8 lakh x 18% = Rs.1.44 lakh
Total = Rs.5.04 lakh
GST Payments
Currently, the GST must be paid every month. The GSTR-1 and GSTR-3B must be filed. In
the case of refunds, the relevant forms must be submitted as well. GST payments can be made
both online and offline. Once the payment has made, a challan must be generated.
GST E-Way Bill
An electronic document that is generated to show proof of goods movement is the E-Way bill.
You can generate the bill from the GST portal.
Advantages of GST
The following are the advantages of goods and services tax in India
1. Regulation of the unorganized sector
2. E-commerce operators no longer suffer from differential treatment
3. Fewer complications
4. Composition scheme
5. Registration process and filing of returns are simple
6. Higher threshold
7. Elimination of the cascading tax effect
GST Council
Any recommendations that are made to the State and Union Government regarding any issues
that are related to GST is done by the GST Council. The chairman of gst council is Union
Finance Minister of India. The other members of the GST Council are the Union State Minister
of Revenue or Finance of all the states.
GSTN - Goods and Service Tax Network
The GSTN is the Goods and Services Tax Network which is responsible for managing the IT
system concerning the GST Portal. It is a non-profit, non-government organization and is the
database for the official GST Portal.
The current structure of the GST Network can be summed up as follows:
 Central Government – 24.5%
 State Governments and EC – 24.5%
 LIC Housing Finance Ltd. - 11%
 01ICICI Bank, HDFC, NSE Strategic Investment Co., and HDFC Bank – 10% each.
Features of GSTN
The salient features of the GST Network can be listed as follows:
 Keeping the information of all the taxpayers safe and secure.
 Maintaining confidentiality of the taxpayers’ information.
 It is a trusted National Information Utility (NIU).
Functions of GSTN
The main functions of the GST Network or GSTN can be summed up as follows:
 It is responsible for handling the invoices
 It is responsible for handling the registrations
 It is responsible for handling the payments and refunds (if any)
 It is responsible for handling different types of returns.
Chapter 2
Company Profiles
JINDAL STEEL
Jindal Steel and Power Ltd (JSPL) is one of India's major steel producers with a significant
presence in sectors like Mining Power Generation and Infrastructure. JSPL is a part of the US
$ 18 billion diversified O. P. Jindal Group and is consistently tapping new opportunities by
increasing production capacity diversifying investments and leveraging its core capabilities to
venture into new businesses. The company produces economical and efficient steel and power
through backward integration from its captive coal and iron-ore mines. From the widest flat
products to a whole range of long products JSPL today sports a product portfolio that caters to
varied needs in the steel market. The company also has the distinction of producing the world's
longest 121 metre rails and introducing large size parallel flange beams in India. The company's
segments include iron and steel; power and others. The company's manufacturing plants are
located at Raigarh in Chhattisgarh Angul in Orissa and Patratu in Jharkhand. Its machinery
division is located in Raipur. Jindal Steel and Power Ltd was incorporated in the year 1979. In
the year 1995 the company forayed into power sector and started a company namely Jindal
Power Ltd to engage the power sector. In May 1998 the Steel Melting Shop of the company
was shut down due to the explosion. In the year 1999 as per the scheme of arrangement the
Raigarh and Raipur Divisions of Jindal Strips Ltd were hived off the company. In October
2009 they reopened the Steel Melting Shop and commenced operations. In May 2000 the
company commissioned Round Caster Unit set up in Raigarh and started producing Rounds
which import substitution product. Also the company entered into an agreement with
Maharashtra Seamless Ltd for selling 50000 MT of Rounds annually. Also they forayed into
the Infotech sector and launched Infovergix Technologies.In the year 2001 the company
introduced a new value added product namely Alloy Steel Rounds which is used for
manufacture of seamless tubes. The company signed an MoU with the Chattisgarh government
to invest Rs 6 400 crore in various projects in the state over the seven years. During the year
2003-04 the company started manufacturing Universal beams and structures in addition to
manufacturing of value added steel products such as rounds billets blooms and slabs. In January
7 2005 the company signed an MoU with Government of Chhattisgarh. In July 5 2005 they
signed an MoUn with Jharkand Government. Also they inked an agreement with S. African
German Company for coal gasification facility at their proposed six-million-tonne steel plant
in Orissa. In November 3 2005 they signed a revised MoU was signed with the state
Government of Orissa to increase production capacity of proposed steel plant from 2.00 million
TPA to 6.0 million TPA. In the year 2006 the company inked a joint venture deal with Bolivia
for El Mutun development. In March 30 2007 the company signed an MoU with the
Government of Chhattisgarh for setting up 2 million TPA Cement plant and 30 MW Power
Plant in Raigarh at an estimated cost of Rs720 crore. In April 2007 the company's Plate Mill
of 1.0 million TPA capacity was commissioned successfully and commenced commercial
production. The company signed an MoU with the Government of Orissa for setting up a 6
Million TPA Integrated Steel Plant near Kerajang Railway Station in Angul District of State
of Orissa at an estimated cost of Rs 16 560 rore.During the year 2010-11 the company
commenced production in 0.6 MTPA capacity wire rod mill and 1.0 MTPA capacity bar mill
at Patratu Jharkhand. The company through their 100% subsidiary Jindal Steel & Power
(Mauritius) Limited Mauritius (JSPLM) has acquired Shadeed Iron & Steel Co. LLC (SISCO)
a Company incorporated under the laws of the Sultanate of Oman in June 2010. The plant has
been commissioned in record time and commercial operations started in December 2010 three
months ahead of its schedule.In May 2010 the company completed the modification in mini
blast Furnace and commissioned the steel melting shop (SMS - III). The company synchronized
the two units of 135 MW each under Phase - I in May and September 2010 respectively.
SUN PHARMA
Sun Pharmaceutical Industries Limited including its subsidiaries and associates (Sun Pharma)
is the fourth largest global specialty generic company that is ranked No. 1 in India and No. 8
in the US. It is the largest Indian pharmaceutical company in the US and among the leading
Indian pharmaceutical companies in emerging markets. The company manufactures and
markets a large basket of pharmaceutical formulations covering a broad spectrum of chronic
and acute therapies. It includes generics branded generics complex or difficult to make
technology intensive products over-the-counter (OTC) products anti-retrovirals (ARVs) Active
Pharmaceutical Ingredients (APIs) and intermediates. The product portfolio of over 2000 high
quality molecules covers multiple dosage forms including tablets capsules injectables inhalers
ointments creams and liquids. The products cater to a vast range of therapeutic segments
covering psychiatry anti-infectives neurology cardiology orthopaedic diabetology
gastroenterology ophthalmology nephrology urology dermatology gynaecology respiratory
oncology dental and nutritionals.The company has global presence with 43 manufacturi ng
facilities across the world. India and the US are two predominant markets accounting for nearly
70% of the company's revenue. The company has a robust product pipeline and established
presence in Europe and high-growth emerging markets like Russia Romania South Africa
Brazil and Mexico. The company has entered into a joint-venture agreement with MSD
(Merck) to develop and bring differentiated branded generics to emerging markets. Sun
Pharmaceutical Industries invests around 7-8% of its global revenue each year in R&D. The
R&D capabilities span the development of differentiated products such as liposomal products
inhalers lyophilized injections and nasal sprays besides controlled release dosage forms.Sun
Pharmaceutical Industries Ltd was incorporated in the year 1983. The company began
operations in Kolkata with just 5 products to treat psychiatry ailments. They set up a compact
manufacturing facility for tablets/capsules at Vapi. Sales were initially limited to two states in
Eastern India. In the year 1986 the company set up an administrative office in Mumbai. They
extended the customer coverage to select cities in Western India. In the year 1987 they rolled
out their marketing operations nation-wide.In the year 1988 the company launched Monotrate
and Angizem products. In the year 1989 they introduced Products used in gastroenterology.
They moved their corporate office to Baroda. Also they began exporting their products to
neighboring countries. In the year 1998 the company established their first research center
SPARC and this created the base for strong product and process development that enabled
growth in the subsequent years. Also they began office in Moscow. In the year 1994 the
company was listed on the main stock exchanges in India. They started production in a dosage
form plant at Silvassa. Also they completed the major expansion at Vapi plant. In the year 1995
the company's first API plant at Panoli started production. Also a new division Azura was
begun for cardiology products. Inca a new division to market critical care medication to
intensive care units began operations. They strengthened the international marketing with
offices in Ukraine and Belarus. In the year 1996 the company acquired an API plant at
Ahmednagar from the multinational Knoll Pharmaceutical and expanded and substantially
upgraded for regulated markets with capacity addition over the years across differentiated API
lines such as anticancers and peptides. Also the company acquired equity stake in Gujarat Lyka
Organics Ltd. a manufacturer of Cephalexin Active with a USFDA approval for the
intermediate 7ADCA.In the year 1997 the company's headquarters was shifted to Mumbai
India's commercial capital. Also they began the first of their international acquisitions with an
initial $7.5 million investment in Caraco Detroit. Also they took equity stake in MJ Pharma a
manufacturer of several dosage form lines with UK MHRA approval for Cephalexin capsules.
The company acquired TDPL with an extensive product offering and its portfolio streamlined.
In the year 1998 the company acquired a basket of products including several
respiratory/asthma brands acquired from Natco Pharma. Their new formulation plant at
Silvassa commenced operations. In the year 2001 the company built a new formulation plant
in Dadra. Also the erstwhile TDPL division was renamed Spectra. A new division Arian
targeting cardiologists/physicians and diabetologists was launched. In the year 2004 the
company acquired common stock and options from 2 large shareholders of Caraco increasing
stake to over 60% from 44% at a total outlay of about $42 million.
Chapter 3
Companies Tax rates before GST
JINDAL HOTELS
The following operating and financial review is intended to convey the Management’s
perspective on the financial and operating performance of the Company at the end of
Financial Year 2015-16. This report should be read in conjunction with the Company’s
financial statements, the schedules and notes thereto and the other information included
elsewhere in the Integrated Report. The Company’s financial statements have been prepared
in compliance with the requirements of the Companies Act, 2013, the guidelines issued by
the Securities and Exchange Board of India (SEBI) and the Generally Accepted Accounting
Principles (GAAP) in India. This report is an integral part of the Directors’ Report. Aspects
on industry structure and developments, opportunities and threats, outlook, risks and
concerns, internal control systems and their adequacy, material developments in human
resources and industrial relations have been covered in the Directors’ Report. Your attention
is also drawn to sections titled Risks & Opportunities, Human Capital, Strategy and Resource
Allocation forming part of the Integrated Report. These sections give significant details on
aspects mentioned above. II.
Tata Steel Group Operations
1. JINDAL HOTELS INDIA (` crore)
FY 16 FY 15
Turnover 38,210 41,785
Profit before tax (PBT) 6,127 8,509
Profit after tax (PAT) 4,901 6,439
TV TODAY
The global economic growth remained largely subdued at 4.1%in CY2015as against 2.4% in
CY2014. The emerging markets anddeveloping economies’ growth which still accounts for
over 70%of global growth, declined for the fifth consecutive year and the advanced
economies witnessed a modest but uneven recovery. However, the global economy saw a
sizeable leg down in the last quarter of CY2015 – in both advanced and emerging markets and
developing economies. During the year, the global economic.
INDIA
India’s GDP grew by 7.5% in FY2016, registering a stellar performance in a world battered
by sluggish growth as well as turbulent financial and commodity markets.
The Indian economy, however, also faced major headwinds during the year in the form of : a)
slow agricultural growth due to two consecutive years of poor monsoons, b) disappointing
manufacturing output owing to weak demand and low commodity prices, c) sharp contraction
in exports due to weakglobal demand and low commodity prices.
Relevant facts about global industry: Performance in CY 2015over CY 2014
 Capacity: 2384 MnT grew by 1.4% (2351MnT)
 Production: 1621 MnT de-grew by (2.9%) (1670 MnT)
 Consumption: 1500 MnT de-grew by (3%) (1547 MnT)
Gross turnover in FY 2015-16 declined by 12% from
`49,658 crores to `40,354 crores.
Interest Cost 2,687 2,909
Profit before Exceptional Items 794 3,645
from `49,658 crores to `40,354 crores mainly due to a decline in realisations, inspite of
increase of 1 lacs tonnes of volume of sales. The operating EBITDA for the year was at `
5,723 crores, lower by 35% over last year, and EBIDTA margin stood at 15.6%. EBIDTA is
lower due to reduction in sales realisation in line with international prices and import of
steel products at predatory prices into India. However lower prices of Iron ore and Coal and
operational efficiencies has mitigated the impact of lower realisation to some extent.
The Company registered a net loss after tax of ` 3,498 crores, primarily driven by provision
for diminution in value of investments and loans and advances in 3Q FY 2016.
The Company’s total net debt gearing was at `1.41 (vis-à-vis
` 1.02, as on March 31, 2015). The weighted average interest cost of debt was at 7.50% (vis-
à-vis 7.75% as on March 31, 2015).
Revenue Analysis
Trade receivables (` Crores)
2015-16 2014-15 Change Change%
Trade 2,511 2,027 484 24%
Receivables
Chapter 4
Companies Tax rates After GST
JINDAL HOTELS
The first half of the financial year witnessed disruptions caused by the pandemic. However,
the domestic steel demand improved from the second half with favourable policies, increased
government spending and relaxed movement norms. We managed to deliver broad-based,
market leading volume growth supported by our agile business model.
Financial capital At Jindal hotels, financial capital is generated annually from surplus arising
from the current business operations and through financing activities, including raising of
debt and equity aligned with market conditions and internal strategic planning, as well as
optimal asset monetisation. PBET/Turnover 23.16% Return on Capital Employed 14.38%
Return on Average Net Worth 16.19% Basic Earning Per Share ₹117.04
Jindal Hotels Limited (Standalone) The turnover and profit / (loss) figures of Tata Steel
Limited (Standalone) are given below: (` crore) FY 21 FY 20 Turnover 64,869 60,436
EBITDA 21,952 15,096 Profit before tax (PBT), before exceptional 15,022 8,315 Profit
before tax (PBT) 17,795 6,611 Profit after tax (PAT), before exceptional 10,834 8,447 Profit
after tax (PAT) 13,607 6,744.
 Debtors Turnover Ratio: Increased primarily on account of increase in debtors mainly
from group companies.
 Interest Coverage Ratio: Increased primarily on account of increase in operating
profits. 3) Debt Equity Ratio and Net Debt Equity Ratio: Decreased primarily on
account of prepayment and repayment of borrowings during the year. Net debt further
decreased due to higher current investments and cash and bank balances.
 EBITDA Margin: Increased primarily on account of increase in operating profits due
to higher prices and decline in raw material costs.
 Net Profit Margin and Return on average net worth: Increased primarily on account of
increase in net profits mainly attributable to higher operating profits and higher
exceptional gains as compared to charge in the previous year. 2. Tata Steel Limited
(Consolidated) The consolidated profit after tax of the Company was ₹8,190 crore as
against ₹1,172 crore in the previous year.
TV TODAY
The last 15 months have been perhaps the most eventful in living memory. The COVID-19
pandemic has impacted the lives and livelihoods of people across the world in what might be
one of the most significant black swan events of our time. However, through these
unpredictable times, we have witnessed remarkable scientific progress, multilateral
cooperation, government responsiveness, and rapid global transformation – many of which
will impact the way we live and interact with each other. Several countries, including India,
are now emerging from the throes of a brutal second wave of COVID-19. I am hopeful that
the worst is behind us and that better days are ahead.
We are committed to a circular economy and it is with that focus that we strive to
consistently optimise our water, waste, carbon and energy footprint. For example, we have
resolved to improve net carbon emission intensity well beyond India’s Nationally Determined
Contributions as per the Paris Accord commitments, with an aim of achieving more than 41%
reduction by 2030 (from the base year of 2005).
Emerging Market and Developing Economies (EMDEs) Following a 7.2% growth in CY
2020, EMDEs are expected to witness a y-o-y growth of 9.7% in CY 2021, indicating a V-
shaped recovery. The trend lines on forecast also align with those of the AMEs.
Percentage of GST charged on each product.
Chapter 5
Summary, Findings and Conclusion
Registration of GST Any company that is eligible under GST must register itself in the GST
portal created by the Government of India. While some products can be purchased without any
GST, there are others that come at 5% GST, 12% GST, 18% GST, and 28% GST. Here is an
example showing how you can calculate your GST liability: Particulars Amount Overall value
of interstate sales Rs.20 lakh Overall value of intrastate sales Rs.25 lakh Advance received
Rs.8 lakh SGST Rs.25 lakh x 9% = Rs.2.25 lakh CGST Rs.25 lakh x 9% = Rs.2.25 lakh IGST
Rs.20 lakh x 18% = Rs.3.6 lakh Rs.8 lakh x 18% = Rs.1.44 lakh Total = Rs.5.04 lakh GST
Payments Currently, the GST must be paid every month.
BIBLOGRAPHY
 “Jindal Hotels History | Jindal Hotels Information - The Economic Times.” The
Economic Times, https://economictimes.indiatimes.com/jindal-hotels-
ltd/infocompanyhistory/companyid-12592.cms. Accessed 9 Apr. 2022.
 Standard, Business. “Jindal Hotels Company History - Business Standard News | Page
1.” Business News, Finance News, India News, BSE/NSE News, Stock Markets News,
Sensex NIFTY, Budget 2022, https://www.business-standard.com/company/jindal-
hotels-915/information/company-history. Accessed 9 Apr. 2022.
 ---. “T.V. Today Network Company History - Business Standard News | Page 1.”
Business News, Finance News, India News, BSE/NSE News, Stock Markets News,
Sensex NIFTY, Budget 2022, https://www.business-standard.com/company/t-v-today-
netw-24061/information/company-history. Accessed 9 Apr. 2022.
 ---. “T.V. Today Network Director Report - Business Standard News.” Business
News, Finance News, India News, BSE/NSE News, Stock Markets News, Sensex
NIFTY, Budget 2022, https://www.business-standard.com/company/t-v-today-netw-
24061/annual-report/director-report. Accessed 9 Apr. 2022.
 “TV Today Network Directors Report | TV Today Network Director Details - The
Economic Times.” The Economic Times, https://economictimes.indiatimes.com/tv-
today-network-ltd/directorsreport/companyid-16508.cms. Accessed 9 Apr. 2022.
 Weber, Harald, et al. “Barrierefreiheit Im WWW (Web Accessibility).” I-Com, no. 3,
Walter de Gruyter GmbH, Mar. 2004, pp. 9–14. Crossref,
doi:10.1524/icom.3.3.9.52414.

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zindal hotels.docx

  • 1. A REPORT ON JINDAL HOTELS AND TV TODAY BY Enrollment Number: IFHE for Higher Education and Foundation ICFAI BUSINESS SCHOOL(IBS), Hyderabad.
  • 2. A REPORT ON JINDAL HOTELS AND TV TODAY BY The report was written to A report submitted in partial fulfilment of the requirements of BBA Program of IBS Hyderabad. DATE OF SUBMISSION:
  • 3. TABLE OF CONTENTS Chapter 1: Introduction Chapter 2:Company Profiles. Chapter 3: Companies Tax rates before GST Chapter 4: Companies Tax rates After GST implementation Chapter 5: Summary of Findings and Conclusions Bibliography
  • 4. Chapter 1 Introduction What is GST & How it works? GST stands for Goods and Services Tax. It is an Indirect tax which introduced to replacing a host of other Indirect taxes such as value added tax, service tax, purchase tax, excise duty, and so on. GST levied on the supply of certain goods and services in India. It is one tax that is applicable all over India. How will GST works:  Manufacturer: The manufacturer will have to pay GST on the raw material that is purchased and the value that has been added to make the product.  Service Provider: Here, the service provider will have to pay GST on the amount that is paid for the product and the value that has been added to it. However, the tax that has been paid by the manufacturer can be reduced from the overall GST that must be paid.  Retailer: The retailer will need to pay GST on the product that has been purchased from the distributor as well as the margin that has been added. However, the tax that has been paid by the retailer can be reduced from the overall GST that must be paid.  Consumer: GST must be paid on the product that has been purchased. History Of GST On July 1st 2017, the Goods and Services Tax implemented in India. But, the process of implementing the new tax regime commenced a long time ago. In 2000, Atal Bihari Vajpayee, then Prime Minister of India, set up a committee to draft the GST law. In 2004, a task force concluded that the new tax structure should put in place to enhance the tax regime at the time. In 2006, Finance Minister proposed the introduction of GST from 1st April 2010 and in 2011 the Constitution Amendment Bill passed to enable the introduction of the GST law. In 2012, the Standing Committee started discussions about GST, and tabled its report on GST a year later. In 2014, the new Finance Minister at the time, Arun Jaitley, reintroduced the GST bill in Parliament and passed the bill in Lok Sabha in 2015. Yet, the implementation of the law delayed as it was not passed in Rajya Sabha.
  • 5. GST went live in 2016, and the amended model GST law passed in both the house. The President of India also gave assent. In 2017 the passing of 4 supplementary GST Bills in Lok Sabha as well as the approval of the same by the Cabinet. Rajya Sabha then passed 4 supplementary GST Bills and the new tax regime implemented on 1st July 2017. Tax Laws Before the Implementation of GST  The Centre and the State used to collect tax separately. Depending on the state, the tax regimes were different.  Even though import tax was levied on one individual, the burden was levied on another individual. In the cases of direct tax, the taxpayer must pay the tax.  Prior to the introduction of GST, direct and indirect taxes were present in India. Types of GST The four different types of GST are given below: 1. Central Goods and Services Tax : CGST is charged on the intra state supply of products and services. 2. State Goods and Services Tax : SGST, like CGST, is charged on the sale of products or services within a state. 3. Integrated Goods and Services Tax : IGST is charged on inter-state transactions of products and services. 4. Union Territory Goods and Services Tax : UTGST is levied on the supply of products and services in any of the Union Territories in the country, viz. Andaman and Nicobar Islands, Daman and Diu, Dadra and Nagar Haveli, Lakshadweep, and Chandigarh. UTGST is levied along with CGST. Who is Eligible for GST? The below mentioned entities and individuals must register for Goods And Services Tax:  E-commerce aggregators  Individuals who supply through e-commerce aggregators  Individuals who pay tax as per the reverse change mechanism  Agents of input service distributors and suppliers
  • 6.  Non-Resident individuals who pay tax  Businesses that have a turnover that is more than the threshold limit  Individuals who have registered before the GST law was introduced Registration of GST Any company that is eligible under GST must register itself in the GST portal created by the Government of India. The registered entities will get a unique registration number called GSTIN. It is mandatory for all Service providers, buyers, and sellers to register. A business that makes a total income of Rs.20 lakhs and more in a financial year must be required to do GST registration. It takes 2-6 working days to process. Know the GSTIN – GST Identification Number A 15-digit distinctive code that is provided to every taxpayer is the GSTIN. The GSTIN will be provided based on the state you live at and the PAN. Some of the main uses of GSTIN are mentioned below:  Loans can be availed with the help of the number.  Refunds can be claimed with the GSTIN.  The verification process is easy with the help of the GSTIN.  Corrections can be made. GST Certificate A GST Certificate is an official document that is issued by the concerned authorities for a business that has been enrolled under the GST system. Any business with an annual turnover of Rs.20 lakh or more and certain special businesses are required to be registered under this system. The GST registration certificate is issued in Form GST REG-06. If you are a registered taxpayer under this system, you can download the GST Certificate from the official GST Portal. The certificate is not issued physically. It is available in digital format only. GST Certificate contains GSTIN, Legal Name, Trade Name, Constitution of Business, Address, Date of liability, Period of Validity, Types of Registration, Particulars of Approving Authority, Signature, Details of the Approving GST officer, and Date of issue of a certificate.
  • 7. GST Returns A GST Returns is a document that contains information about the income that a taxpayer must file with the authorities. This information used to compute the taxpayer’s tax liability. Under the Goods and Services Tax, registered dealers must file their GST returns with details regarding their purchases, sales, input tax credit, and output GST. Businesses are expected to file 2 monthly returns as well as an annual return. GST Rates The GST Council has assigned GST rates to different goods and services. While some products can be purchased without any GST, there are others that come at 5% GST, 12% GST, 18% GST, and 28% GST. GST rates for goods and services have been changed a few time since the new tax regime was implemented in July 2017. How do I calculate GST? Calculating the amount that needs to be paid as GST when filing your returns can be quite tedious. Several aspects and factors must be taken into consideration, such as ITC, exempted supplies, reverse charge, etc. Failure to pay the entire GST amount can see you slapped with an 18% interest on the shortfall, thereby making it necessary to ensure that you pay the right amount towards GST. The GST Calculator makes it simple for taxpayers to calculate the amount that needs to paid as GST. You will have to enter all the required details such as the month for which you are calculating GST, the due date for filing returns for the particular month, the actual date on which the returns are filed, the tax liability for the month, the purchases that attract Reverse Charge Mechanism, the opening balance of your cash ledger as well as your credit ledger and the eligible ITC. Here is an example showing how you can calculate your GST liability:
  • 8. Particulars Amount Overall value of interstate sales Rs.20 lakh Overall value of intrastate sales Rs.25 lakh Advance received Rs.8 lakh SGST Rs.25 lakh x 9% = Rs.2.25 lakh CGST Rs.25 lakh x 9% = Rs.2.25 lakh IGST Rs.20 lakh x 18% = Rs.3.6 lakh Rs.8 lakh x 18% = Rs.1.44 lakh Total = Rs.5.04 lakh GST Payments Currently, the GST must be paid every month. The GSTR-1 and GSTR-3B must be filed. In the case of refunds, the relevant forms must be submitted as well. GST payments can be made both online and offline. Once the payment has made, a challan must be generated. GST E-Way Bill An electronic document that is generated to show proof of goods movement is the E-Way bill. You can generate the bill from the GST portal. Advantages of GST The following are the advantages of goods and services tax in India 1. Regulation of the unorganized sector 2. E-commerce operators no longer suffer from differential treatment
  • 9. 3. Fewer complications 4. Composition scheme 5. Registration process and filing of returns are simple 6. Higher threshold 7. Elimination of the cascading tax effect GST Council Any recommendations that are made to the State and Union Government regarding any issues that are related to GST is done by the GST Council. The chairman of gst council is Union Finance Minister of India. The other members of the GST Council are the Union State Minister of Revenue or Finance of all the states. GSTN - Goods and Service Tax Network The GSTN is the Goods and Services Tax Network which is responsible for managing the IT system concerning the GST Portal. It is a non-profit, non-government organization and is the database for the official GST Portal. The current structure of the GST Network can be summed up as follows:  Central Government – 24.5%  State Governments and EC – 24.5%  LIC Housing Finance Ltd. - 11%  01ICICI Bank, HDFC, NSE Strategic Investment Co., and HDFC Bank – 10% each. Features of GSTN The salient features of the GST Network can be listed as follows:  Keeping the information of all the taxpayers safe and secure.  Maintaining confidentiality of the taxpayers’ information.  It is a trusted National Information Utility (NIU). Functions of GSTN The main functions of the GST Network or GSTN can be summed up as follows:
  • 10.  It is responsible for handling the invoices  It is responsible for handling the registrations  It is responsible for handling the payments and refunds (if any)  It is responsible for handling different types of returns.
  • 11. Chapter 2 Company Profiles JINDAL STEEL Jindal Steel and Power Ltd (JSPL) is one of India's major steel producers with a significant presence in sectors like Mining Power Generation and Infrastructure. JSPL is a part of the US $ 18 billion diversified O. P. Jindal Group and is consistently tapping new opportunities by increasing production capacity diversifying investments and leveraging its core capabilities to venture into new businesses. The company produces economical and efficient steel and power through backward integration from its captive coal and iron-ore mines. From the widest flat products to a whole range of long products JSPL today sports a product portfolio that caters to varied needs in the steel market. The company also has the distinction of producing the world's longest 121 metre rails and introducing large size parallel flange beams in India. The company's segments include iron and steel; power and others. The company's manufacturing plants are located at Raigarh in Chhattisgarh Angul in Orissa and Patratu in Jharkhand. Its machinery division is located in Raipur. Jindal Steel and Power Ltd was incorporated in the year 1979. In the year 1995 the company forayed into power sector and started a company namely Jindal Power Ltd to engage the power sector. In May 1998 the Steel Melting Shop of the company was shut down due to the explosion. In the year 1999 as per the scheme of arrangement the Raigarh and Raipur Divisions of Jindal Strips Ltd were hived off the company. In October 2009 they reopened the Steel Melting Shop and commenced operations. In May 2000 the company commissioned Round Caster Unit set up in Raigarh and started producing Rounds which import substitution product. Also the company entered into an agreement with Maharashtra Seamless Ltd for selling 50000 MT of Rounds annually. Also they forayed into the Infotech sector and launched Infovergix Technologies.In the year 2001 the company introduced a new value added product namely Alloy Steel Rounds which is used for manufacture of seamless tubes. The company signed an MoU with the Chattisgarh government to invest Rs 6 400 crore in various projects in the state over the seven years. During the year 2003-04 the company started manufacturing Universal beams and structures in addition to manufacturing of value added steel products such as rounds billets blooms and slabs. In January
  • 12. 7 2005 the company signed an MoU with Government of Chhattisgarh. In July 5 2005 they signed an MoUn with Jharkand Government. Also they inked an agreement with S. African German Company for coal gasification facility at their proposed six-million-tonne steel plant in Orissa. In November 3 2005 they signed a revised MoU was signed with the state Government of Orissa to increase production capacity of proposed steel plant from 2.00 million TPA to 6.0 million TPA. In the year 2006 the company inked a joint venture deal with Bolivia for El Mutun development. In March 30 2007 the company signed an MoU with the Government of Chhattisgarh for setting up 2 million TPA Cement plant and 30 MW Power Plant in Raigarh at an estimated cost of Rs720 crore. In April 2007 the company's Plate Mill of 1.0 million TPA capacity was commissioned successfully and commenced commercial production. The company signed an MoU with the Government of Orissa for setting up a 6 Million TPA Integrated Steel Plant near Kerajang Railway Station in Angul District of State of Orissa at an estimated cost of Rs 16 560 rore.During the year 2010-11 the company commenced production in 0.6 MTPA capacity wire rod mill and 1.0 MTPA capacity bar mill at Patratu Jharkhand. The company through their 100% subsidiary Jindal Steel & Power (Mauritius) Limited Mauritius (JSPLM) has acquired Shadeed Iron & Steel Co. LLC (SISCO) a Company incorporated under the laws of the Sultanate of Oman in June 2010. The plant has been commissioned in record time and commercial operations started in December 2010 three months ahead of its schedule.In May 2010 the company completed the modification in mini blast Furnace and commissioned the steel melting shop (SMS - III). The company synchronized the two units of 135 MW each under Phase - I in May and September 2010 respectively. SUN PHARMA Sun Pharmaceutical Industries Limited including its subsidiaries and associates (Sun Pharma) is the fourth largest global specialty generic company that is ranked No. 1 in India and No. 8 in the US. It is the largest Indian pharmaceutical company in the US and among the leading Indian pharmaceutical companies in emerging markets. The company manufactures and markets a large basket of pharmaceutical formulations covering a broad spectrum of chronic and acute therapies. It includes generics branded generics complex or difficult to make technology intensive products over-the-counter (OTC) products anti-retrovirals (ARVs) Active Pharmaceutical Ingredients (APIs) and intermediates. The product portfolio of over 2000 high
  • 13. quality molecules covers multiple dosage forms including tablets capsules injectables inhalers ointments creams and liquids. The products cater to a vast range of therapeutic segments covering psychiatry anti-infectives neurology cardiology orthopaedic diabetology gastroenterology ophthalmology nephrology urology dermatology gynaecology respiratory oncology dental and nutritionals.The company has global presence with 43 manufacturi ng facilities across the world. India and the US are two predominant markets accounting for nearly 70% of the company's revenue. The company has a robust product pipeline and established presence in Europe and high-growth emerging markets like Russia Romania South Africa Brazil and Mexico. The company has entered into a joint-venture agreement with MSD (Merck) to develop and bring differentiated branded generics to emerging markets. Sun Pharmaceutical Industries invests around 7-8% of its global revenue each year in R&D. The R&D capabilities span the development of differentiated products such as liposomal products inhalers lyophilized injections and nasal sprays besides controlled release dosage forms.Sun Pharmaceutical Industries Ltd was incorporated in the year 1983. The company began operations in Kolkata with just 5 products to treat psychiatry ailments. They set up a compact manufacturing facility for tablets/capsules at Vapi. Sales were initially limited to two states in Eastern India. In the year 1986 the company set up an administrative office in Mumbai. They extended the customer coverage to select cities in Western India. In the year 1987 they rolled out their marketing operations nation-wide.In the year 1988 the company launched Monotrate and Angizem products. In the year 1989 they introduced Products used in gastroenterology. They moved their corporate office to Baroda. Also they began exporting their products to neighboring countries. In the year 1998 the company established their first research center SPARC and this created the base for strong product and process development that enabled growth in the subsequent years. Also they began office in Moscow. In the year 1994 the company was listed on the main stock exchanges in India. They started production in a dosage form plant at Silvassa. Also they completed the major expansion at Vapi plant. In the year 1995 the company's first API plant at Panoli started production. Also a new division Azura was begun for cardiology products. Inca a new division to market critical care medication to intensive care units began operations. They strengthened the international marketing with offices in Ukraine and Belarus. In the year 1996 the company acquired an API plant at Ahmednagar from the multinational Knoll Pharmaceutical and expanded and substantially upgraded for regulated markets with capacity addition over the years across differentiated API
  • 14. lines such as anticancers and peptides. Also the company acquired equity stake in Gujarat Lyka Organics Ltd. a manufacturer of Cephalexin Active with a USFDA approval for the intermediate 7ADCA.In the year 1997 the company's headquarters was shifted to Mumbai India's commercial capital. Also they began the first of their international acquisitions with an initial $7.5 million investment in Caraco Detroit. Also they took equity stake in MJ Pharma a manufacturer of several dosage form lines with UK MHRA approval for Cephalexin capsules. The company acquired TDPL with an extensive product offering and its portfolio streamlined. In the year 1998 the company acquired a basket of products including several respiratory/asthma brands acquired from Natco Pharma. Their new formulation plant at Silvassa commenced operations. In the year 2001 the company built a new formulation plant in Dadra. Also the erstwhile TDPL division was renamed Spectra. A new division Arian targeting cardiologists/physicians and diabetologists was launched. In the year 2004 the company acquired common stock and options from 2 large shareholders of Caraco increasing stake to over 60% from 44% at a total outlay of about $42 million.
  • 15. Chapter 3 Companies Tax rates before GST JINDAL HOTELS The following operating and financial review is intended to convey the Management’s perspective on the financial and operating performance of the Company at the end of Financial Year 2015-16. This report should be read in conjunction with the Company’s financial statements, the schedules and notes thereto and the other information included elsewhere in the Integrated Report. The Company’s financial statements have been prepared in compliance with the requirements of the Companies Act, 2013, the guidelines issued by the Securities and Exchange Board of India (SEBI) and the Generally Accepted Accounting Principles (GAAP) in India. This report is an integral part of the Directors’ Report. Aspects on industry structure and developments, opportunities and threats, outlook, risks and concerns, internal control systems and their adequacy, material developments in human resources and industrial relations have been covered in the Directors’ Report. Your attention is also drawn to sections titled Risks & Opportunities, Human Capital, Strategy and Resource Allocation forming part of the Integrated Report. These sections give significant details on aspects mentioned above. II. Tata Steel Group Operations 1. JINDAL HOTELS INDIA (` crore) FY 16 FY 15 Turnover 38,210 41,785 Profit before tax (PBT) 6,127 8,509 Profit after tax (PAT) 4,901 6,439
  • 16.
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  • 18. TV TODAY The global economic growth remained largely subdued at 4.1%in CY2015as against 2.4% in CY2014. The emerging markets anddeveloping economies’ growth which still accounts for over 70%of global growth, declined for the fifth consecutive year and the advanced economies witnessed a modest but uneven recovery. However, the global economy saw a sizeable leg down in the last quarter of CY2015 – in both advanced and emerging markets and developing economies. During the year, the global economic. INDIA India’s GDP grew by 7.5% in FY2016, registering a stellar performance in a world battered by sluggish growth as well as turbulent financial and commodity markets. The Indian economy, however, also faced major headwinds during the year in the form of : a) slow agricultural growth due to two consecutive years of poor monsoons, b) disappointing manufacturing output owing to weak demand and low commodity prices, c) sharp contraction in exports due to weakglobal demand and low commodity prices. Relevant facts about global industry: Performance in CY 2015over CY 2014  Capacity: 2384 MnT grew by 1.4% (2351MnT)  Production: 1621 MnT de-grew by (2.9%) (1670 MnT)  Consumption: 1500 MnT de-grew by (3%) (1547 MnT) Gross turnover in FY 2015-16 declined by 12% from `49,658 crores to `40,354 crores. Interest Cost 2,687 2,909 Profit before Exceptional Items 794 3,645 from `49,658 crores to `40,354 crores mainly due to a decline in realisations, inspite of increase of 1 lacs tonnes of volume of sales. The operating EBITDA for the year was at ` 5,723 crores, lower by 35% over last year, and EBIDTA margin stood at 15.6%. EBIDTA is lower due to reduction in sales realisation in line with international prices and import of
  • 19. steel products at predatory prices into India. However lower prices of Iron ore and Coal and operational efficiencies has mitigated the impact of lower realisation to some extent. The Company registered a net loss after tax of ` 3,498 crores, primarily driven by provision for diminution in value of investments and loans and advances in 3Q FY 2016. The Company’s total net debt gearing was at `1.41 (vis-à-vis ` 1.02, as on March 31, 2015). The weighted average interest cost of debt was at 7.50% (vis- à-vis 7.75% as on March 31, 2015). Revenue Analysis Trade receivables (` Crores) 2015-16 2014-15 Change Change% Trade 2,511 2,027 484 24% Receivables
  • 20. Chapter 4 Companies Tax rates After GST JINDAL HOTELS The first half of the financial year witnessed disruptions caused by the pandemic. However, the domestic steel demand improved from the second half with favourable policies, increased government spending and relaxed movement norms. We managed to deliver broad-based, market leading volume growth supported by our agile business model. Financial capital At Jindal hotels, financial capital is generated annually from surplus arising from the current business operations and through financing activities, including raising of debt and equity aligned with market conditions and internal strategic planning, as well as optimal asset monetisation. PBET/Turnover 23.16% Return on Capital Employed 14.38% Return on Average Net Worth 16.19% Basic Earning Per Share ₹117.04
  • 21. Jindal Hotels Limited (Standalone) The turnover and profit / (loss) figures of Tata Steel Limited (Standalone) are given below: (` crore) FY 21 FY 20 Turnover 64,869 60,436 EBITDA 21,952 15,096 Profit before tax (PBT), before exceptional 15,022 8,315 Profit before tax (PBT) 17,795 6,611 Profit after tax (PAT), before exceptional 10,834 8,447 Profit after tax (PAT) 13,607 6,744.  Debtors Turnover Ratio: Increased primarily on account of increase in debtors mainly from group companies.  Interest Coverage Ratio: Increased primarily on account of increase in operating profits. 3) Debt Equity Ratio and Net Debt Equity Ratio: Decreased primarily on
  • 22. account of prepayment and repayment of borrowings during the year. Net debt further decreased due to higher current investments and cash and bank balances.  EBITDA Margin: Increased primarily on account of increase in operating profits due to higher prices and decline in raw material costs.  Net Profit Margin and Return on average net worth: Increased primarily on account of increase in net profits mainly attributable to higher operating profits and higher exceptional gains as compared to charge in the previous year. 2. Tata Steel Limited (Consolidated) The consolidated profit after tax of the Company was ₹8,190 crore as against ₹1,172 crore in the previous year. TV TODAY The last 15 months have been perhaps the most eventful in living memory. The COVID-19 pandemic has impacted the lives and livelihoods of people across the world in what might be one of the most significant black swan events of our time. However, through these unpredictable times, we have witnessed remarkable scientific progress, multilateral cooperation, government responsiveness, and rapid global transformation – many of which will impact the way we live and interact with each other. Several countries, including India, are now emerging from the throes of a brutal second wave of COVID-19. I am hopeful that the worst is behind us and that better days are ahead. We are committed to a circular economy and it is with that focus that we strive to consistently optimise our water, waste, carbon and energy footprint. For example, we have resolved to improve net carbon emission intensity well beyond India’s Nationally Determined Contributions as per the Paris Accord commitments, with an aim of achieving more than 41% reduction by 2030 (from the base year of 2005). Emerging Market and Developing Economies (EMDEs) Following a 7.2% growth in CY 2020, EMDEs are expected to witness a y-o-y growth of 9.7% in CY 2021, indicating a V- shaped recovery. The trend lines on forecast also align with those of the AMEs.
  • 23. Percentage of GST charged on each product.
  • 24. Chapter 5 Summary, Findings and Conclusion Registration of GST Any company that is eligible under GST must register itself in the GST portal created by the Government of India. While some products can be purchased without any GST, there are others that come at 5% GST, 12% GST, 18% GST, and 28% GST. Here is an example showing how you can calculate your GST liability: Particulars Amount Overall value of interstate sales Rs.20 lakh Overall value of intrastate sales Rs.25 lakh Advance received Rs.8 lakh SGST Rs.25 lakh x 9% = Rs.2.25 lakh CGST Rs.25 lakh x 9% = Rs.2.25 lakh IGST Rs.20 lakh x 18% = Rs.3.6 lakh Rs.8 lakh x 18% = Rs.1.44 lakh Total = Rs.5.04 lakh GST Payments Currently, the GST must be paid every month.
  • 25. BIBLOGRAPHY  “Jindal Hotels History | Jindal Hotels Information - The Economic Times.” The Economic Times, https://economictimes.indiatimes.com/jindal-hotels- ltd/infocompanyhistory/companyid-12592.cms. Accessed 9 Apr. 2022.  Standard, Business. “Jindal Hotels Company History - Business Standard News | Page 1.” Business News, Finance News, India News, BSE/NSE News, Stock Markets News, Sensex NIFTY, Budget 2022, https://www.business-standard.com/company/jindal- hotels-915/information/company-history. Accessed 9 Apr. 2022.  ---. “T.V. Today Network Company History - Business Standard News | Page 1.” Business News, Finance News, India News, BSE/NSE News, Stock Markets News, Sensex NIFTY, Budget 2022, https://www.business-standard.com/company/t-v-today- netw-24061/information/company-history. Accessed 9 Apr. 2022.  ---. “T.V. Today Network Director Report - Business Standard News.” Business News, Finance News, India News, BSE/NSE News, Stock Markets News, Sensex NIFTY, Budget 2022, https://www.business-standard.com/company/t-v-today-netw- 24061/annual-report/director-report. Accessed 9 Apr. 2022.  “TV Today Network Directors Report | TV Today Network Director Details - The Economic Times.” The Economic Times, https://economictimes.indiatimes.com/tv- today-network-ltd/directorsreport/companyid-16508.cms. Accessed 9 Apr. 2022.  Weber, Harald, et al. “Barrierefreiheit Im WWW (Web Accessibility).” I-Com, no. 3, Walter de Gruyter GmbH, Mar. 2004, pp. 9–14. Crossref, doi:10.1524/icom.3.3.9.52414.