Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The circular, addresses the amendment to the Master Circular for Infrastructure Investment Trusts (InvITs) regarding board nomination rights for unitholders. It clarifies that an eligible unitholder can nominate one Unitholder Nominee Director, with certain conditions. The amendment allows a unitholder to nominate a director even if another unitholder has the right to appoint a nominee director under specific regulations. This change aims to facilitate business operations and follows industry requests and recommendations from the Hybrid Securities Advisory Committee. The circular, effective immediately, is issued under the authority of the Securities and Exchange Board of India Act, 1992, and the SEBI (Infrastructure Investment Trusts) Regulations, 2014.
The circular, addresses the amendment to the Master Circular for Infrastructure Investment Trusts (InvITs) regarding board nomination rights for unitholders. It clarifies that an eligible unitholder can nominate one Unitholder Nominee Director, with certain conditions. The amendment allows a unitholder to nominate a director even if another unitholder has the right to appoint a nominee director under specific regulations. This change aims to facilitate business operations and follows industry requests and recommendations from the Hybrid Securities Advisory Committee. The circular, effective immediately, is issued under the authority of the Securities and Exchange Board of India Act, 1992, and the SEBI (Infrastructure Investment Trusts) Regulations, 2014.
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