The information provided herein is for general guidance and is intended to provide general information of interest mainly relating to SSI sector. The information provided is not intended to replace or serve as a substitute for any accounting, tax, financial, technical, legal or other professional advice, consultation or service and the user should consult SMERA professionals in the respective areas.

Comments on the news items or Market movements are from the functional experts in SMERA. Though, every effort has been made to verify the correctness of the contents in this site the information and material are provided on an "as is" basis, and are without guarantees or warranties of any kind, express or implied. Furthermore, any ideas and /or information provided or gained from this site would not necessarily reflect the views of SMERA or its directors or employees. The materials and / or information available or obtained at/through this site is/are not guaranteed or warranted in terms of completeness, correctness, accuracy, reliability or otherwise howsoever by SMERA or its directors or employees.

The information obtained at /or through this site is not and should not be construed as an offer to sanction any loan or any other assistance.
While the site may be updated with changes periodically, SMERA does not guarantee that this site reflects the latest amendments/information at all times or at any time.

Under no circumstances, including but not limited to negligence, shall SMERA or its directors or employees be liable for any special or consequential damages that are alleged to have resulted from the use and/or inability to use this site or information contained within, even if SMERA and/or its employees or directors have been notified of the possibilities of potential damages or losses.

In no case shall SMERA or its directors or employees be liable to any person or entity for any damages or losses resulting either directly or indirectly from accessing this site. The information provided herein and any communications subsequently entertained or responded to are / shall be free and are/shall be outside the purview of any consumer protection law. Any recipient or user of any information or material in this site may use / rely upon the information or material entirely at his / its own risk.

Third Party Links are provided as a convenience to our users. SMERA does not control and is not responsible for any of these sites or their content.

The content of this site shall not be translated, distributed or published, either partly or fully, by the recipient or any other person for any purpose without the prior written consent of SMERA.