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scheme="https://www.sebi.gov.in/in-capmkt/Symbol">ARSHIYA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:OngoingTaxLitigationsOrDisputesAxis"><in-capmkt:OngoingTaxLitigationsOrDisputesDomain>OngoingTaxLitigationsOrDisputesDomain6</in-capmkt:OngoingTaxLitigationsOrDisputesDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="I_OngoingTaxLitigationsOrDisputes7"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/Symbol">ARSHIYA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:OngoingTaxLitigationsOrDisputesAxis"><in-capmkt:OngoingTaxLitigationsOrDisputesDomain>OngoingTaxLitigationsOrDisputesDomain7</in-capmkt:OngoingTaxLitigationsOrDisputesDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="I_OngoingTaxLitigationsOrDisputes8"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/Symbol">ARSHIYA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:OngoingTaxLitigationsOrDisputesAxis"><in-capmkt:OngoingTaxLitigationsOrDisputesDomain>OngoingTaxLitigationsOrDisputesDomain8</in-capmkt:OngoingTaxLitigationsOrDisputesDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><in-capmkt:ScripCode contextRef="MainI">506074</in-capmkt:ScripCode><in-capmkt:Symbol contextRef="MainI">ARSHIYA</in-capmkt:Symbol><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE968D01022</in-capmkt:ISIN><in-capmkt:NameOfTheCompany contextRef="MainI">ARSHIYA LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:DateOfStartOfFinancialYear contextRef="MainI">2025-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="MainI">2026-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:ReportingQuarter contextRef="MainI">Yearly</in-capmkt:ReportingQuarter><in-capmkt:DateOfEndOfReportingPeriod contextRef="MainI">2026-03-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:TypeOfCompany contextRef="MainD">Equity</in-capmkt:TypeOfCompany><in-capmkt:WhetherPartAOfAnnexureIOfTheSEBICircularDated31December2024RelatedToComplianceReportOnCorporateGovernanceIsApplicableToTheEntity contextRef="MainD">true</in-capmkt:WhetherPartAOfAnnexureIOfTheSEBICircularDated31December2024RelatedToComplianceReportOnCorporateGovernanceIsApplicableToTheEntity><in-capmkt:WhetherPartBOfAnnexureIOfTheSEBICircularDated31December2024RelatedToInvestorGrievanceRedressalReportIsApplicableToTheEntity contextRef="MainD">true</in-capmkt:WhetherPartBOfAnnexureIOfTheSEBICircularDated31December2024RelatedToInvestorGrievanceRedressalReportIsApplicableToTheEntity><in-capmkt:WhetherPartCOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfAcquisitionOfSharesOrVotingRightsInUnlistedCompaniesIsApplicableToTheEntity contextRef="MainD">false</in-capmkt:WhetherPartCOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfAcquisitionOfSharesOrVotingRightsInUnlistedCompaniesIsApplicableToTheEntity><in-capmkt:ReasonForPartCOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfAcquisitionOfSharesOrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity contextRef="MainD">The Company made no acquisitions of shares or voting rights in unlisted companies during the quarter.</in-capmkt:ReasonForPartCOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfAcquisitionOfSharesOrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity><in-capmkt:WhetherPartDOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfImpositionOfFineOrPenaltyIsApplicableToTheEntity contextRef="MainD">false</in-capmkt:WhetherPartDOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfImpositionOfFineOrPenaltyIsApplicableToTheEntity><in-capmkt:ReasonForPartDOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfImpositionOfFineOrPenaltyIsNotApplicableToTheEntity contextRef="MainD">This is with reference to the fine and penalty imposed by the Stock Exchange on Arshiya Limited in connection with certain non-compliances under the applicable regulatory provisions.

We respectfully submit that the Company is presently undergoing Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016. Due to the ongoing CIRP proceedings and the consequential administrative and procedural constraints, the Company was unable to comply with certain regulatory requirements within the prescribed timelines.

In this regard, we acknowledge that the Stock Exchange has imposed fines and penalties for the said non-compliances. However, we wish to clarify that the delays were neither intentional nor deliberate, but occurred solely due to the circumstances arising from the CIRP process and the limited administrative and operational flexibility available during this period.

The Company remains committed to ensuring full compliance with all applicable laws and regulations in letter as well as in spirit. Necessary steps are being taken to regularize all pending compliances at the earliest.</in-capmkt:ReasonForPartDOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfImpositionOfFineOrPenaltyIsNotApplicableToTheEntity><in-capmkt:WhetherPartEOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfUpdatesToOngoingTaxLitigationsOrDisputesIsApplicableToTheEntity contextRef="MainD">true</in-capmkt:WhetherPartEOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfUpdatesToOngoingTaxLitigationsOrDisputesIsApplicableToTheEntity><in-capmkt:WhetherPartFOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfLoansOrGuaranteesOrComfortLettersOrSecuritiesEtcIsApplicableToTheEntity contextRef="MainD">false</in-capmkt:WhetherPartFOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfLoansOrGuaranteesOrComfortLettersOrSecuritiesEtcIsApplicableToTheEntity><in-capmkt:ReasonForPartFOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfLoansOrGuaranteesOrComfortLettersOrSecuritiesEtcIsNotApplicableToTheEntity contextRef="MainD">During the quarter, the Company has not granted any loans, provided any guarantees, issued any comfort letters, or offered any securities.</in-capmkt:ReasonForPartFOfAnnexureIOfTheSEBICircularDated31December2024RelatedToDisclosureOfLoansOrGuaranteesOrComfortLettersOrSecuritiesEtcIsNotApplicableToTheEntity><in-capmkt:RiskManagementCommittee contextRef="MainD">false</in-capmkt:RiskManagementCommittee><in-capmkt:MarketCapitalisationAsPerImmediatePreviousFinancialYear contextRef="MainD">Any other</in-capmkt:MarketCapitalisationAsPerImmediatePreviousFinancialYear><in-capmkt:IsSCORESIDAvailable contextRef="MainI">true</in-capmkt:IsSCORESIDAvailable><in-capmkt:SCORESRegistrationID contextRef="MainI">A00290</in-capmkt:SCORESRegistrationID><in-capmkt:TypeOfSubmission contextRef="MainI">Revision</in-capmkt:TypeOfSubmission><in-capmkt:DisclosureOfNotesOnCompositionOfBoardOfDirectorsExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers, Please find attached the details of the Resolution Professional:
Pankaj Mahajan (Resolution Professional)
IBBI Registration No: IBBI/IPA-001/IP-P00836/2017-2018/11420
AFA Details: AA1/11420/02/311226/108808 VALID UPTO 31-12-2026</in-capmkt:DisclosureOfNotesOnCompositionOfBoardOfDirectorsExplanatoryTextBlock><in-capmkt:WhetherTheListedEntityHasARegularChairperson contextRef="MainD">false</in-capmkt:WhetherTheListedEntityHasARegularChairperson><in-capmkt:WhetherChairpersonIsRelatedToMDOrCEO contextRef="MainD">false</in-capmkt:WhetherChairpersonIsRelatedToMDOrCEO><in-capmkt:DisclosureOfNotesOnCompositionOfCommitteesExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers, Please find attached the details of the Resolution Professional:
Pankaj Mahajan (Resolution Professional)
IBBI Registration No: IBBI/IPA-001/IP-P00836/2017-2018/11420
AFA Details: AA1/11420/02/311226/108808 VALID UPTO 31-12-2026</in-capmkt:DisclosureOfNotesOnCompositionOfCommitteesExplanatoryTextBlock><in-capmkt:DisclosureOfNotesOnMeetingOfBoardOfDirectorsExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers, Please find attached the details of the Resolution Professional:
Pankaj Mahajan (Resolution Professional)
IBBI Registration No: IBBI/IPA-001/IP-P00836/2017-2018/11420
AFA Details: AA1/11420/02/311226/108808 VALID UPTO 31-12-2026
</in-capmkt:DisclosureOfNotesOnMeetingOfBoardOfDirectorsExplanatoryTextBlock><in-capmkt:DisclosureOfNotesOnMeetingOfCommitteesExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers, Please find attached the details of the Resolution Professional:
Pankaj Mahajan (Resolution Professional)
IBBI Registration No: IBBI/IPA-001/IP-P00836/2017-2018/11420
AFA Details: AA1/11420/02/311226/108808 VALID UPTO 31-12-2026.</in-capmkt:DisclosureOfNotesOnMeetingOfCommitteesExplanatoryTextBlock><in-capmkt:TheCompositionOfBoardOfDirectorsIsInTermsOfSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheCompositionOfBoardOfDirectorsIsInTermsOfSebiRegulations2015><in-capmkt:TheCompositionOfAuditCommitteeIsInTermsOfSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheCompositionOfAuditCommitteeIsInTermsOfSebiRegulations2015><in-capmkt:TheCompositionOfTheNominationAndRemunerationCommitteeIsInTermsOfSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheCompositionOfTheNominationAndRemunerationCommitteeIsInTermsOfSebiRegulations2015><in-capmkt:TheCompositionOfTheStakeholdersRelationshipCommitteeCommitteeIsInTermsOfSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheCompositionOfTheStakeholdersRelationshipCommitteeCommitteeIsInTermsOfSebiRegulations2015><in-capmkt:TheCompositionOfTheRiskManagementCommitteeIsInTermsOfSebiRegulations2015 contextRef="MainD">No</in-capmkt:TheCompositionOfTheRiskManagementCommitteeIsInTermsOfSebiRegulations2015><in-capmkt:TheCommitteeMembersHaveBeenMadeAwareOfTheirPowersRoleAndResponsibilitiesAsSpecifiedInSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheCommitteeMembersHaveBeenMadeAwareOfTheirPowersRoleAndResponsibilitiesAsSpecifiedInSebiRegulations2015><in-capmkt:TheMeetingsOfTheBoardOfDirectorsAndTheAboveCommitteesHaveBeenConductedInTheMannerAsSpecifiedInSebiRegulations2015 contextRef="MainD">false</in-capmkt:TheMeetingsOfTheBoardOfDirectorsAndTheAboveCommitteesHaveBeenConductedInTheMannerAsSpecifiedInSebiRegulations2015><in-capmkt:ThisReportAndOrTheReportSubmittedInThePreviousQuarterHasBeenPlacedBeforeBoardOfDirectors contextRef="MainD">false</in-capmkt:ThisReportAndOrTheReportSubmittedInThePreviousQuarterHasBeenPlacedBeforeBoardOfDirectors><in-capmkt:DisclosureOfNotesToAnnexure1ExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers, Please find attached the details of the Resolution Professional:
Pankaj Mahajan (Resolution Professional)
IBBI Registration No: IBBI/IPA-001/IP-P00836/2017-2018/11420
AFA Details: AA1/11420/02/311226/108808 VALID UPTO 31-12-2026</in-capmkt:DisclosureOfNotesToAnnexure1ExplanatoryTextBlock><in-capmkt:NameOfSignatoryForQuartelyAffirmations contextRef="MainD">Pankaj Mahajan</in-capmkt:NameOfSignatoryForQuartelyAffirmations><in-capmkt:DesignationOfPersonForQuartelyAffirmations contextRef="MainD">CEO</in-capmkt:DesignationOfPersonForQuartelyAffirmations><in-capmkt:DetailsOfBusiness contextRef="MainD">Yes</in-capmkt:DetailsOfBusiness><in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfBusinessIsPlaced contextRef="MainD">http://www.arshiyalimited.com/contact-us.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfBusinessIsPlaced><in-capmkt:MemorandumOfAssociationAndArticlesOfAssociation contextRef="MainD">No</in-capmkt:MemorandumOfAssociationAndArticlesOfAssociation><in-capmkt:DetailsOfNonComplianceOfMemorandumOfAssociationAndArticlesOfAssociation contextRef="MainD">The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and being actively pursued for completion.</in-capmkt:DetailsOfNonComplianceOfMemorandumOfAssociationAndArticlesOfAssociation><in-capmkt:BriefProfileOfBoardOfDirectorsIncludingDirectorshipAndFullTimePositionsInBodyCorporates contextRef="MainD">Yes</in-capmkt:BriefProfileOfBoardOfDirectorsIncludingDirectorshipAndFullTimePositionsInBodyCorporates><in-capmkt:DisclosureWebLinkOfBriefProfileOfBoardOfDirectorsIncludingDirectorshipAndFullTimePositionsInBodyCorporatesIsPlaced contextRef="MainD">http://www.arshiyalimited.com/board-of-directors.html</in-capmkt:DisclosureWebLinkOfBriefProfileOfBoardOfDirectorsIncludingDirectorshipAndFullTimePositionsInBodyCorporatesIsPlaced><in-capmkt:TermsAndConditionsOfAppointmentOfIndependentDirectors contextRef="MainD">NA</in-capmkt:TermsAndConditionsOfAppointmentOfIndependentDirectors><in-capmkt:CompositionOfVariousCommitteesOfBoardOfDirectors contextRef="MainD">Yes</in-capmkt:CompositionOfVariousCommitteesOfBoardOfDirectors><in-capmkt:DisclosureWebLinkOfCompanyAtWhichCompositionOfVariousCommitteesOfBoardOfDirectorsIsPlaced contextRef="MainD">http://www.arshiyalimited.com/composition_of_BOD_AL.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichCompositionOfVariousCommitteesOfBoardOfDirectorsIsPlaced><in-capmkt:CodeOfConductOfBoardOfDirectorsAndSeniorManagementPersonnel contextRef="MainD">NA</in-capmkt:CodeOfConductOfBoardOfDirectorsAndSeniorManagementPersonnel><in-capmkt:DetailsOfEstablishmentOfVigilMechanismOrWhistleBlowerPolicy contextRef="MainD">Yes</in-capmkt:DetailsOfEstablishmentOfVigilMechanismOrWhistleBlowerPolicy><in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfEstablishmentOfVigilMechanismOrWhistleBlowerPolicyIsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfEstablishmentOfVigilMechanismOrWhistleBlowerPolicyIsPlaced><in-capmkt:CriteriaOfMakingPaymentsToNonExecutiveDirectors contextRef="MainD">NA</in-capmkt:CriteriaOfMakingPaymentsToNonExecutiveDirectors><in-capmkt:PolicyOnDealingWithRelatedPartyTransactions contextRef="MainD">Yes</in-capmkt:PolicyOnDealingWithRelatedPartyTransactions><in-capmkt:DisclosureWebLinkOfCompanyAtWhichPolicyOnDealingWithRelatedPartyTransactionsIsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichPolicyOnDealingWithRelatedPartyTransactionsIsPlaced><in-capmkt:PolicyForDeterminingMaterialSubsidiaries contextRef="MainD">Yes</in-capmkt:PolicyForDeterminingMaterialSubsidiaries><in-capmkt:DisclosureWebLinkOfCompanyAtWhichPolicyForDeterminingMaterialSubsidiariesIsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichPolicyForDeterminingMaterialSubsidiariesIsPlaced><in-capmkt:DetailsOfFamiliarizationProgrammesImpartedToIndependentDirectors contextRef="MainD">Yes</in-capmkt:DetailsOfFamiliarizationProgrammesImpartedToIndependentDirectors><in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfFamiliarizationProgrammesImpartedToIndependentDirectorsIsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichDetailsOfFamiliarizationProgrammesImpartedToIndependentDirectorsIsPlaced><in-capmkt:EmailAddressForGrievanceRedressalAndOtherRelevantDetails contextRef="MainD">Yes</in-capmkt:EmailAddressForGrievanceRedressalAndOtherRelevantDetails><in-capmkt:DisclosureWebLinkOfCompanyAtWhichEmailAddressForGrievanceRedressalAndOtherRelevantDetailsIsPlaced contextRef="MainD">http://www.arshiyalimited.com/investor-contact.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichEmailAddressForGrievanceRedressalAndOtherRelevantDetailsIsPlaced><in-capmkt:ContactInformationOfTheDesignatedOfficialsOfTheListedEntityWhoAreResponsibleForAssistingAndHandlingInvestorGrievances contextRef="MainD">Yes</in-capmkt:ContactInformationOfTheDesignatedOfficialsOfTheListedEntityWhoAreResponsibleForAssistingAndHandlingInvestorGrievances><in-capmkt:DisclosureWebLinkOfCompanyAtWhichContactInformationOfTheDesignatedOfficialsOfTheListedEntityWhoAreResponsibleForAssistingAndHandlingInvestorGrievancesIsPlaced contextRef="MainD">http://www.arshiyalimited.com/investor-contact.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichContactInformationOfTheDesignatedOfficialsOfTheListedEntityWhoAreResponsibleForAssistingAndHandlingInvestorGrievancesIsPlaced><in-capmkt:FinancialResults contextRef="MainD">No</in-capmkt:FinancialResults><in-capmkt:DetailsOfNonComplianceOfFinancialResults contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Hon’ble National Company Law Tribunal under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional. Accordingly, the financial results could not be declared during this period. The Company is now making efforts to declare the financial results, and the website will be updated accordingly once the same are finalized.

The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and are being actively pursued for completion.</in-capmkt:DetailsOfNonComplianceOfFinancialResults><in-capmkt:ShareholdingPattern contextRef="MainD">Yes</in-capmkt:ShareholdingPattern><in-capmkt:DisclosureWebLinkOfCompanyAtWhichShareholdingPatternIsPlaced contextRef="MainD">http://www.arshiyalimited.com/shareholding-pattern.html</in-capmkt:DisclosureWebLinkOfCompanyAtWhichShareholdingPatternIsPlaced><in-capmkt:DetailsOfAgreementsEnteredIntoWithTheMediaCompaniesAndOrTheirAssociates contextRef="MainD">NA</in-capmkt:DetailsOfAgreementsEnteredIntoWithTheMediaCompaniesAndOrTheirAssociates><in-capmkt:ScheduleOfAnalystOrInstitutionalInvestorMeetAndPresentationPreparedByListedEntityForAnalystOrInstitutionalInvestorMeet contextRef="MainD">NA</in-capmkt:ScheduleOfAnalystOrInstitutionalInvestorMeetAndPresentationPreparedByListedEntityForAnalystOrInstitutionalInvestorMeet><in-capmkt:AudioOrVideoRecordingsAndTranscriptsOfPostEariningsOrQuarterlyCalls contextRef="MainD">NA</in-capmkt:AudioOrVideoRecordingsAndTranscriptsOfPostEariningsOrQuarterlyCalls><in-capmkt:NewNameAndTheOldNameOfTheListedEntity contextRef="MainD">NA</in-capmkt:NewNameAndTheOldNameOfTheListedEntity><in-capmkt:AdvertisementsAsPerRegulation471 contextRef="MainD">NA</in-capmkt:AdvertisementsAsPerRegulation471><in-capmkt:CreditRatingOrRevisionInCreditRatingObtained contextRef="MainD">NA</in-capmkt:CreditRatingOrRevisionInCreditRatingObtained><in-capmkt:SeparateAuditedFinancialStatementsOfEachSubsidiaryOfTheListedEntity contextRef="MainD">Yes</in-capmkt:SeparateAuditedFinancialStatementsOfEachSubsidiaryOfTheListedEntity><in-capmkt:DisclosureWebLinkOfCompanyAtSeparateAuditedFinancialStatementsOfEachSubsidiaryOfTheListedEntityIsPlaced contextRef="MainD">http://www.arshiyalimited.com/annual-reports-subsidiaries.html</in-capmkt:DisclosureWebLinkOfCompanyAtSeparateAuditedFinancialStatementsOfEachSubsidiaryOfTheListedEntityIsPlaced><in-capmkt:SecretarialComplianceReport contextRef="MainD">Yes</in-capmkt:SecretarialComplianceReport><in-capmkt:DisclosureWebLinkOfSecretarialComplianceReportIsPlaced contextRef="MainD">http://www.arshiyalimited.com/secretarial_compliance_report.html</in-capmkt:DisclosureWebLinkOfSecretarialComplianceReportIsPlaced><in-capmkt:MaterialityPolicyAsPerSubRegulation4Regulation30 contextRef="MainD">Yes</in-capmkt:MaterialityPolicyAsPerSubRegulation4Regulation30><in-capmkt:DisclosureWebLinkOfCompanyAtMaterialityPolicyAsPerSubRegulation4Regulation30IsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtMaterialityPolicyAsPerSubRegulation4Regulation30IsPlaced><in-capmkt:DisclosureOfContactDetailsOfKMPWhoAreAuthorizedForThePurposeOfDeterminingMaterialityUnderSubRegulation5OfRegulation30 contextRef="MainD">NA</in-capmkt:DisclosureOfContactDetailsOfKMPWhoAreAuthorizedForThePurposeOfDeterminingMaterialityUnderSubRegulation5OfRegulation30><in-capmkt:DisclosuresUnderSubRegulation8OfRegulation30 contextRef="MainD">No</in-capmkt:DisclosuresUnderSubRegulation8OfRegulation30><in-capmkt:DetailsOfNonComplianceOfDisclosuresUnderSubRegulation8OfRegulation30 contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Hon’ble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.
The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and being actively pursued for completion.

</in-capmkt:DetailsOfNonComplianceOfDisclosuresUnderSubRegulation8OfRegulation30><in-capmkt:StatementsOfDeviationsOrVariationsAsSpecifiedInRegulation32 contextRef="MainD">No</in-capmkt:StatementsOfDeviationsOrVariationsAsSpecifiedInRegulation32><in-capmkt:DetailsOfNonComplianceOfStatementsOfDeviationsOrVariationsAsSpecifiedInRegulation32 contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Hon’ble National Company Law Tribunal under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional. Accordingly, the financial results could not be declared during this period. The Company is now making efforts to declare the financial results, and the website will be updated accordingly once the same are finalized.

The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and are being actively pursued for completion.</in-capmkt:DetailsOfNonComplianceOfStatementsOfDeviationsOrVariationsAsSpecifiedInRegulation32><in-capmkt:DividendDistributionPolicyAsPerRegulation43A1 contextRef="MainD">Yes</in-capmkt:DividendDistributionPolicyAsPerRegulation43A1><in-capmkt:DisclosureWebLinkOfCompanyAtDividendDistributionPolicyAsPerRegulation43A1IsPlaced contextRef="MainD">http://www.arshiyalimited.com/corporate-policy.html</in-capmkt:DisclosureWebLinkOfCompanyAtDividendDistributionPolicyAsPerRegulation43A1IsPlaced><in-capmkt:AnnualReturnAsProvidedUnderSection92OfTheCompaniesAct2013 contextRef="MainD">No</in-capmkt:AnnualReturnAsProvidedUnderSection92OfTheCompaniesAct2013><in-capmkt:DetailsOfNonComplianceOfAnnualReturnAsProvidedUnderSection92OfTheCompaniesAct2013 contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Hon’ble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.
The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and being actively pursued for completion.

</in-capmkt:DetailsOfNonComplianceOfAnnualReturnAsProvidedUnderSection92OfTheCompaniesAct2013><in-capmkt:EmployeeBenefitSchemeDocumentsFramedInTermsOfSEBIShareBasedEmployeeBenefitsAndSweatEquityRegulations2021 contextRef="MainD">NA</in-capmkt:EmployeeBenefitSchemeDocumentsFramedInTermsOfSEBIShareBasedEmployeeBenefitsAndSweatEquityRegulations2021><in-capmkt:ConfirmationThatTheDisclosuresAreInASeparateSectionAsSpecifiedInSubRegulation2OfRegulation46 contextRef="MainD">Yes</in-capmkt:ConfirmationThatTheDisclosuresAreInASeparateSectionAsSpecifiedInSubRegulation2OfRegulation46><in-capmkt:DisclosureWebLinkOfConfirmationThatTheDisclosuresAreInASeparateSectionAsSpecifiedInSubRegulation2OfRegulation46IsPlaced contextRef="MainD">http://www.arshiyalimited.com/</in-capmkt:DisclosureWebLinkOfConfirmationThatTheDisclosuresAreInASeparateSectionAsSpecifiedInSubRegulation2OfRegulation46IsPlaced><in-capmkt:ComplianceWithSubRegulation3OfRegulation46WithRespectToAccuracyOfDisclosuresOnTheWebsiteAndTimelyUpdation contextRef="MainD">Yes</in-capmkt:ComplianceWithSubRegulation3OfRegulation46WithRespectToAccuracyOfDisclosuresOnTheWebsiteAndTimelyUpdation><in-capmkt:DisclosureWebLinkOfComplianceWithSubRegulation3OfRegulation46WithRespectToAccuracyOfDisclosuresOnTheWebsiteAndTimelyUpdationIsPlaced contextRef="MainD">http://www.arshiyalimited.com/</in-capmkt:DisclosureWebLinkOfComplianceWithSubRegulation3OfRegulation46WithRespectToAccuracyOfDisclosuresOnTheWebsiteAndTimelyUpdationIsPlaced><in-capmkt:IndependentDirectorSHaveBeenAppointedInTermsOfSpecifiedCriteriaOfIndependenceAndOrEligibility contextRef="MainD">NA</in-capmkt:IndependentDirectorSHaveBeenAppointedInTermsOfSpecifiedCriteriaOfIndependenceAndOrEligibility><in-capmkt:BoardComposition contextRef="MainD">NA</in-capmkt:BoardComposition><in-capmkt:MeetingOfBoardOfDirectors contextRef="MainD">NA</in-capmkt:MeetingOfBoardOfDirectors><in-capmkt:QuorumOfBoardMeeting contextRef="MainD">NA</in-capmkt:QuorumOfBoardMeeting><in-capmkt:ReviewOfComplianceReports contextRef="MainD">NA</in-capmkt:ReviewOfComplianceReports><in-capmkt:PlansForOrderlySuccessionForAppointments contextRef="MainD">NA</in-capmkt:PlansForOrderlySuccessionForAppointments><in-capmkt:CodeOfConduct contextRef="MainD">NA</in-capmkt:CodeOfConduct><in-capmkt:FeesOrCompensation contextRef="MainD">NA</in-capmkt:FeesOrCompensation><in-capmkt:MinimumInformation contextRef="MainD">NA</in-capmkt:MinimumInformation><in-capmkt:ComplianceCertificate contextRef="MainD">NA</in-capmkt:ComplianceCertificate><in-capmkt:RiskAssessmentAndManagement contextRef="MainD">NA</in-capmkt:RiskAssessmentAndManagement><in-capmkt:PerformanceEvaluationOfIndependentDirectors contextRef="MainD">NA</in-capmkt:PerformanceEvaluationOfIndependentDirectors><in-capmkt:RecommendationOfBoard contextRef="MainD">NA</in-capmkt:RecommendationOfBoard><in-capmkt:MaximumNumberOfDirectorships contextRef="MainD">NA</in-capmkt:MaximumNumberOfDirectorships><in-capmkt:CompositionOfAuditCommittee contextRef="MainD">NA</in-capmkt:CompositionOfAuditCommittee><in-capmkt:MeetingOfAuditCommittee contextRef="MainD">NA</in-capmkt:MeetingOfAuditCommittee><in-capmkt:RoleOfAuditCommitteeAndInformationToBeReviewedByTheAuditCommittee contextRef="MainD">NA</in-capmkt:RoleOfAuditCommitteeAndInformationToBeReviewedByTheAuditCommittee><in-capmkt:CompositionOfNominationAndRemunerationCommittee contextRef="MainD">NA</in-capmkt:CompositionOfNominationAndRemunerationCommittee><in-capmkt:QuorumOfNominationAndRemunerationCommitteeMeeting contextRef="MainD">NA</in-capmkt:QuorumOfNominationAndRemunerationCommitteeMeeting><in-capmkt:MeetingOfNominationAndRemunerationCommittee contextRef="MainD">NA</in-capmkt:MeetingOfNominationAndRemunerationCommittee><in-capmkt:RoleOfNominationAndRemunerationCommittee contextRef="MainD">NA</in-capmkt:RoleOfNominationAndRemunerationCommittee><in-capmkt:CompositionOfStakeholderRelationshipCommittee contextRef="MainD">NA</in-capmkt:CompositionOfStakeholderRelationshipCommittee><in-capmkt:MeetingOfStakeholdersRelationshipCommittee contextRef="MainD">NA</in-capmkt:MeetingOfStakeholdersRelationshipCommittee><in-capmkt:RoleOfStakeholdersRelationshipCommittee contextRef="MainD">NA</in-capmkt:RoleOfStakeholdersRelationshipCommittee><in-capmkt:CompositionAndRoleOfRiskManagementCommittee contextRef="MainD">NA</in-capmkt:CompositionAndRoleOfRiskManagementCommittee><in-capmkt:MeetingOfRiskManagementCommittee contextRef="MainD">NA</in-capmkt:MeetingOfRiskManagementCommittee><in-capmkt:QuorumOfRiskManagementCommitteemeeting contextRef="MainD">NA</in-capmkt:QuorumOfRiskManagementCommitteemeeting><in-capmkt:GapBetweenTheMeetingsOfTheRiskManagementCommittee contextRef="MainD">NA</in-capmkt:GapBetweenTheMeetingsOfTheRiskManagementCommittee><in-capmkt:VigilMechanism contextRef="MainD">NA</in-capmkt:VigilMechanism><in-capmkt:PolicyForRelatedPartyTransaction contextRef="MainD">Yes</in-capmkt:PolicyForRelatedPartyTransaction><in-capmkt:PriorOrOmnibusApprovalOfAuditCommitteeForAllRelatedPartyTransactions contextRef="MainD">NA</in-capmkt:PriorOrOmnibusApprovalOfAuditCommitteeForAllRelatedPartyTransactions><in-capmkt:ApprovalForMaterialRelatedPartyTransactions contextRef="MainD">NA</in-capmkt:ApprovalForMaterialRelatedPartyTransactions><in-capmkt:DisclosureOfRelatedPartyTransactionsOnConsolidatedBasis contextRef="MainD">NA</in-capmkt:DisclosureOfRelatedPartyTransactionsOnConsolidatedBasis><in-capmkt:CompositionOfBoardOfDirectorsOfUnlistedMaterialSubsidiary contextRef="MainD">NA</in-capmkt:CompositionOfBoardOfDirectorsOfUnlistedMaterialSubsidiary><in-capmkt:OtherCorporateGovernanceRequirementsWithRespectToSubsidiaryOfListedEntity contextRef="MainD">NA</in-capmkt:OtherCorporateGovernanceRequirementsWithRespectToSubsidiaryOfListedEntity><in-capmkt:AlternateDirectorToIndependentDirector contextRef="MainD">NA</in-capmkt:AlternateDirectorToIndependentDirector><in-capmkt:MaximumDirectorshipAndTenure contextRef="MainD">NA</in-capmkt:MaximumDirectorshipAndTenure><in-capmkt:AppointmentReAppointmentOrRemovalOfAnIndependentDirectorThroughSpecialResolutionOrTheAlternateMechanism contextRef="MainD">NA</in-capmkt:AppointmentReAppointmentOrRemovalOfAnIndependentDirectorThroughSpecialResolutionOrTheAlternateMechanism><in-capmkt:MeetingOfIndependentDirectors contextRef="MainD">NA</in-capmkt:MeetingOfIndependentDirectors><in-capmkt:FamiliarizationOfIndependentDirectors contextRef="MainD">NA</in-capmkt:FamiliarizationOfIndependentDirectors><in-capmkt:DeclarationFromIndependentDirector contextRef="MainD">NA</in-capmkt:DeclarationFromIndependentDirector><in-capmkt:DirectorsAndOfficersInsurance contextRef="MainD">NA</in-capmkt:DirectorsAndOfficersInsurance><in-capmkt:ConfirmationWithRespectToAppointmentOfIndependentDirectorsWhoResignedFromTheListedEntity contextRef="MainD">NA</in-capmkt:ConfirmationWithRespectToAppointmentOfIndependentDirectorsWhoResignedFromTheListedEntity><in-capmkt:MembershipsInCommittees contextRef="MainD">NA</in-capmkt:MembershipsInCommittees><in-capmkt:AffirmationWithComplianceToCodeOfConductFromMembersOfBoardOfDirectorsAndSeniorManagementPersonnel contextRef="MainD">NA</in-capmkt:AffirmationWithComplianceToCodeOfConductFromMembersOfBoardOfDirectorsAndSeniorManagementPersonnel><in-capmkt:PolicyWithRespectToObligationsOfDirectorsAndSeniorManagement contextRef="MainD">Yes</in-capmkt:PolicyWithRespectToObligationsOfDirectorsAndSeniorManagement><in-capmkt:ApprovalOfTheBoardAndShareholdersForCompensationOrProfitSharing contextRef="MainD">NA</in-capmkt:ApprovalOfTheBoardAndShareholdersForCompensationOrProfitSharing><in-capmkt:VacanciesInRespectKeyManagerialPersonnel contextRef="MainD">No</in-capmkt:VacanciesInRespectKeyManagerialPersonnel><in-capmkt:DetailsOfNonComplianceOfVacanciesInRespectKeyManagerialPersonnel contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Hon’ble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC”). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.</in-capmkt:DetailsOfNonComplianceOfVacanciesInRespectKeyManagerialPersonnel><in-capmkt:DisclosureOfNotesOnAnnualAffirmationsExplanatoryTextBlock contextRef="MainD">Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.

Accordingly, the composition of the Board of Directors and board committee are not in compliance with Regulation 17 to Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR). Further, compliance with the provisions specified under Regulation 15 of the SEBI LODR Regulations is not feasible during the CIRP period.

During this period, the Company is under the control and management of the Resolution Professional, and the Board of Directors is not authorized to exercise its powers.</in-capmkt:DisclosureOfNotesOnAnnualAffirmationsExplanatoryTextBlock><in-capmkt:NameOfSignatoryForAnnualAffirmations contextRef="MainD">PANKAJ MAHAJAN</in-capmkt:NameOfSignatoryForAnnualAffirmations><in-capmkt:DesignationOfPersonForAnnualAffirmations contextRef="MainD">Compliance Officer</in-capmkt:DesignationOfPersonForAnnualAffirmations><in-capmkt:TheListedEntityHasApprovedMaterialSubsidiaryPolicyAndTheCorporateGovernanceRequirementsWithRespectToSubsidiaryOfListedEntityHaveBeenComplied contextRef="MainD">NA</in-capmkt:TheListedEntityHasApprovedMaterialSubsidiaryPolicyAndTheCorporateGovernanceRequirementsWithRespectToSubsidiaryOfListedEntityHaveBeenComplied><in-capmkt:DisclosureOfNotesOnAffirmationsExplanatoryTextBlock contextRef="MainD">"Arshiya Limited was admitted into the Corporate Insolvency Resolution Process (CIRP) by the Honble National Company Law Tribunal (NCLT) under the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC). Pursuant to Section 17 of the IBC, upon commencement of CIRP, the powers of the Board of Directors stood suspended and were vested in the Resolution Professional.
The Company has undertaken certain compliance measures, while the remaining compliances are currently in progress and being actively pursued for completion.
"
</in-capmkt:DisclosureOfNotesOnAffirmationsExplanatoryTextBlock><in-capmkt:NameOfSignatoryAffirmations contextRef="MainD">PANKAJ MAHAJAN</in-capmkt:NameOfSignatoryAffirmations><in-capmkt:DesignationOfPersonAffirmations contextRef="MainD">CEO</in-capmkt:DesignationOfPersonAffirmations><in-capmkt:WhetherAsPerSubRegulation2baOfRegulation27OfSEBILODRThereHasBeenCyberSecurityIncidentsDuringTheQuarter contextRef="MainD">false</in-capmkt:WhetherAsPerSubRegulation2baOfRegulation27OfSEBILODRThereHasBeenCyberSecurityIncidentsDuringTheQuarter><in-capmkt:NameOfSignatory contextRef="MainD">Pankaj Mahajan</in-capmkt:NameOfSignatory><in-capmkt:DesignationOfPerson contextRef="MainD">CEO</in-capmkt:DesignationOfPerson><in-capmkt:Place contextRef="MainD">Maharastra</in-capmkt:Place><in-capmkt:DateOfSigning contextRef="MainI">2026-04-20</in-capmkt:DateOfSigning><in-capmkt:NoOfInvestorComplaints contextRef="PY_I" decimals="0" unitRef="pure">0</in-capmkt:NoOfInvestorComplaints><in-capmkt:NoOfInvestorComplaintsReceivedDuringThePeriod contextRef="MainD" decimals="0" unitRef="pure">0</in-capmkt:NoOfInvestorComplaintsReceivedDuringThePeriod><in-capmkt:NoOfInvestorComplaintsDisposedOffDuringThePeriod contextRef="MainD" decimals="0" unitRef="pure">0</in-capmkt:NoOfInvestorComplaintsDisposedOffDuringThePeriod><in-capmkt:NoOfInvestorComplaints contextRef="MainI" decimals="0" unitRef="pure">0</in-capmkt:NoOfInvestorComplaints><in-capmkt:NoOfInvestorComplaintsDuringThePeriod contextRef="MainD" decimals="0" unitRef="pure">0</in-capmkt:NoOfInvestorComplaintsDuringThePeriod><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes1">Commissioner of CGST-Mumbai (Service Tax matter of FY 2013-2014)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes1">2018-09-13</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes1">Appeal filed before CESTAT-Mumbai and partially heard.

Appeal No.ST/89270/2018</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes1">Next Hearing is scheduled on 23/11/2026.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes2">Commissioner of CGST-Mumbi (Service Tax matter from 01--01-2011 to 30-06-2012)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes2">2017-12-18</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes2">Appeal filed before CESTAT-Mumbai and partially heard.

Appeal No.ST/87820/2017</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes2">Hearing of Appeal was held on 25-11-2025. Next Hea is scheduled on  30/10/2026.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes3">Commissioner of CGST-Mumbai (Service Tax matter of FY 2013-2014)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes3">2012-11-27</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes3">Appeal filed before CESTAT-Mumbai and partially heard.

Appeal No.ST/87819/2017</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes3">Hearing of Appeal was held on 25-11-2025. Next Hea is scheduled on  29/10/2026</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes4">Commissioner of CGST (Service Tax on Ocean Freight- FY 2006-07 to 2013-2014) -Show Cause Notices (SCNs)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes4">2012-04-20</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes4">Hearing on SCNs over. Order is awaited.Service Tax Dept. filed appeal before the Supreme Court against same matter in case of other Assessees.  Hence Service Tax  dept. kept this  matter in abeyance.</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes4">Hearing on SCNs over. Order is awaited.Service Tax Dept. filed appeal before the Supreme Court against same matter in case of other Assessees.  Hence Service Tax  dept. kept this  matter in abeyance.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes5">Government of Maharashtra &amp; Others (MVAT matter of FY 2009-2010 &amp; 2010-2011) (Appeal No.MVXA/8/2016)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes5">2016-03-23</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes5">Appeal filed before Bombay High Court reg.refund of MVAT of 11 Cr.</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes5">Hearing was held on 08-03-2021. Next Hearing date is awaited.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes6">Government of Maharashtra &amp; Others (MVAT matter Writ Petition No.WP/3684/2021)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes6">2021-12-17</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes6">Writ Petition filed before Bombay High Court for challanging Notification issued by the Government of Maharashtra, Dept.of Finance</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes6">Hearing was held on 27.02.2023. Next Hearing date is awaited.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes7">State Tax Officer

FY 2017-18 &amp; 2018-19</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes7">2021-02-25</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes7">Appeal filed before the Deputy Commissioner of SGST</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes7">Hearing was held on 28.07.2025. Next Hearing/Order is awaited.</in-capmkt:CurrentStatusOfTheLitigationOrDispute><in-capmkt:NameOfTheOpposingParty contextRef="I_OngoingTaxLitigationsOrDisputes8">State Tax Officer

FY 2019-2020)</in-capmkt:NameOfTheOpposingParty><in-capmkt:DateOfInitiationOfTheLitigationDispute contextRef="I_OngoingTaxLitigationsOrDisputes8">2023-09-11</in-capmkt:DateOfInitiationOfTheLitigationDispute><in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure contextRef="I_OngoingTaxLitigationsOrDisputes8">Appeal filed before the Deputy Commissioner of SGST

(Appeal ZD2709230417165)</in-capmkt:StatusOfTheLitigationDisputeAsPerLastDisclosure><in-capmkt:CurrentStatusOfTheLitigationOrDispute contextRef="I_OngoingTaxLitigationsOrDisputes8">Hearing was held on 28.07.2025. Next Hearing/Order is awaited.</in-capmkt:CurrentStatusOfTheLitigationOrDispute></xbrli:xbrl>