Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
SEBI amends the Custodian Regulations to replace annual fee references with monthly fee references across the fee and reporting provisions, with effect from 1 October 2026. The Second Schedule is revised to prescribe a monthly fee structure, require payment within 15 days after each month ends, and provide proportionate monthly fee for custodians registered after commencement. Custodians registered before commencement must pay proportionate annual fee for the year of commencement and monthly fee thereafter, with any annual fee already paid for a period overlapping commencement to be proportionately adjusted against the revised liability.
SEBI amends the Custodian Regulations to replace annual fee references with monthly fee references across the fee and reporting provisions, with effect from 1 October 2026. The Second Schedule is revised to prescribe a monthly fee structure, require payment within 15 days after each month ends, and provide proportionate monthly fee for custodians registered after commencement. Custodians registered before commencement must pay proportionate annual fee for the year of commencement and monthly fee thereafter, with any annual fee already paid for a period overlapping commencement to be proportionately adjusted against the revised liability.
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