Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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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