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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Registered Investment Advisers and Research Analysts seeking to communicate certified past performance data to clients, including prospective clients, must enrol with the Past Risk and Return Verification Agency (PaRRVA) by September 03, 2026. The circular extends the previously prescribed enrolment deadline to facilitate smooth implementation of the PaRRVA framework. Advisers and analysts that do not enrol by the extended deadline cannot communicate certified past performance data to clients under the framework.
Registered Investment Advisers and Research Analysts seeking to communicate certified past performance data to clients, including prospective clients, must enrol with the Past Risk and Return Verification Agency (PaRRVA) by September 03, 2026. The circular extends the previously prescribed enrolment deadline to facilitate smooth implementation of the PaRRVA framework. Advisers and analysts that do not enrol by the extended deadline cannot communicate certified past performance data to clients under the framework.
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