Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The circular amends provisions related to review of investor complaint statements and timelines for disclosure of deviation statements by Infrastructure Investment Trusts (InvITs). For investor complaints, prior review by Investment Manager's Board is replaced with quarterly placement before Board/Trustee. For deviation statements, submission timeline to stock exchanges is aligned with financial results submission instead of fixed 21-day period. These changes aim to promote ease of doing business while ensuring investor protection through timely redressal and disclosure.
The circular amends provisions related to review of investor complaint statements and timelines for disclosure of deviation statements by Infrastructure Investment Trusts (InvITs). For investor complaints, prior review by Investment Manager's Board is replaced with quarterly placement before Board/Trustee. For deviation statements, submission timeline to stock exchanges is aligned with financial results submission instead of fixed 21-day period. These changes aim to promote ease of doing business while ensuring investor protection through timely redressal and disclosure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
