Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
This notification amends the Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993. The key changes are: 1) In regulation 14(1), the word "three" is substituted with "eight" regarding the number of years for maintaining records. 2) In regulation 15, the word "three" is substituted with "eight" regarding the number of years for preservation of books of accounts. The amendments extend the record maintenance and book preservation period from three to eight years for Registrars to an Issue and Share Transfer Agents registered with SEBI.
This notification amends the Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993. The key changes are: 1) In regulation 14(1), the word "three" is substituted with "eight" regarding the number of years for maintaining records. 2) In regulation 15, the word "three" is substituted with "eight" regarding the number of years for preservation of books of accounts. The amendments extend the record maintenance and book preservation period from three to eight years for Registrars to an Issue and Share Transfer Agents registered with SEBI.
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