Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
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