Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
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