Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Eligible listed issuers regulated by SEBI, RBI, IRDAI or PFRDA may privately place debt securities without appointing a merchant banker if all prescribed conditions are met. The issuer must have been listed for at least one year, have no pending SEBI or stock-exchange fines or penalties for applicable listing-compliance breaches, and have no payment default during the preceding three financial years or current financial year, supported by a statutory auditor's certificate. The debt must generally be senior, secured by a first or pari passu charge, and rated at least AA-, based on the lowest rating where multiple ratings exist. Stock exchanges must prescribe operational disclosures and monitor compliance. The changes apply immediately.
Eligible listed issuers regulated by SEBI, RBI, IRDAI or PFRDA may privately place debt securities without appointing a merchant banker if all prescribed conditions are met. The issuer must have been listed for at least one year, have no pending SEBI or stock-exchange fines or penalties for applicable listing-compliance breaches, and have no payment default during the preceding three financial years or current financial year, supported by a statutory auditor's certificate. The debt must generally be senior, secured by a first or pari passu charge, and rated at least AA-, based on the lowest rating where multiple ratings exist. Stock exchanges must prescribe operational disclosures and monitor compliance. The changes apply immediately.
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