Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
The IBBI specifies standard formats under the Information Utilities Regulations, 2017 for registration or renewal of registration, the certificate of registration, user submission of information, record of default, and information of dispute. Form A requires applicant details, constitutional and financial information, infrastructure, business and exit plans, and fit-and-proper disclosures, while Form B prescribes the registration certificate. Form C sets out the data fields for debt, security and default reporting. Forms D and E prescribe the formats for issuing a record of default and information of dispute, with authenticated debt details and supporting documents.
The IBBI specifies standard formats under the Information Utilities Regulations, 2017 for registration or renewal of registration, the certificate of registration, user submission of information, record of default, and information of dispute. Form A requires applicant details, constitutional and financial information, infrastructure, business and exit plans, and fit-and-proper disclosures, while Form B prescribes the registration certificate. Form C sets out the data fields for debt, security and default reporting. Forms D and E prescribe the formats for issuing a record of default and information of dispute, with authenticated debt details and supporting documents.
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