Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
SEBI amended Issue of Capital and Disclosure Requirements Regulations, 2018 to include senior management under key managerial personnel disclosure norms. Key changes: defined senior management; mandated disclosures about senior management in offer documents; required details on remuneration, shareholding, agreements with senior management; aligned with Companies Act, 2013 definition of key managerial personnel.
SEBI amended Issue of Capital and Disclosure Requirements Regulations, 2018 to include senior management under key managerial personnel disclosure norms. Key changes: defined senior management; mandated disclosures about senior management in offer documents; required details on remuneration, shareholding, agreements with senior management; aligned with Companies Act, 2013 definition of key managerial personnel.
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TaxTMI 
TaxTMI 
of 4918 
