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...
The circular dated May 27, 2024, outlines timelines for disclosures by Social Enterprises on the Social Stock Exchange (SSE) for FY 2023-24. Not for Profit Organizations (NPOs) registered on SSE must make annual disclosures by 31st October, 2024, as per Regulation 91C (1) of SEBI LODR Regulations. Social Enterprises that have raised funds through SSE must submit an Annual Impact Report by the same date, as per Regulation 91E (1).
The circular dated May 27, 2024, outlines timelines for disclosures by Social Enterprises on the Social Stock Exchange (SSE) for FY 2023-24. Not for Profit Organizations (NPOs) registered on SSE must make annual disclosures by 31st October, 2024, as per Regulation 91C (1) of SEBI LODR Regulations. Social Enterprises that have raised funds through SSE must submit an Annual Impact Report by the same date, as per Regulation 91E (1).
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