Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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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