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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
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Promoter, promoter-group and associate holdings must remain frozen at the ISIN level from the board or shareholder resolution approving a buy-back until the offer closes. The freeze permits tendering in tender-offer buy-backs and invocation of encumbrances created before the buy-back period; shares affected by an invocation or release remain subject to the freeze. Depositories must establish the operational framework, including listed-company instruction formats, freeze procedures, tendering processes, and system requirements, before August 1, 2026. Listed companies, stock exchanges, depositories, merchant bankers, RTAs and share transfer agents must comply immediately with the circular and depository framework.
Promoter, promoter-group and associate holdings must remain frozen at the ISIN level from the board or shareholder resolution approving a buy-back until the offer closes. The freeze permits tendering in tender-offer buy-backs and invocation of encumbrances created before the buy-back period; shares affected by an invocation or release remain subject to the freeze. Depositories must establish the operational framework, including listed-company instruction formats, freeze procedures, tendering processes, and system requirements, before August 1, 2026. Listed companies, stock exchanges, depositories, merchant bankers, RTAs and share transfer agents must comply immediately with the circular and depository framework.
Note: It is a system-generated summary and is for quick reference only.
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