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...
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This circular from SEBI provides revised guidelines for quarterly reporting requirements for Foreign Venture Capital Investors (FVCIs). Key points are: FVCIs must submit quarterly reports to SEBI on their venture capital activities, irrespective of investments made during the quarter. The revised reporting format includes details on general information about the FVCI, cumulative funds raised and invested across schemes, industry-wise investment breakup, and compliance information. Custodians are responsible for timely submission of reports. For September and December 2024 quarters, reports in the revised format must be submitted via email by November 15, 2024 and January 15, 2025 respectively. From March 2025 quarter onwards, reports must be filed on SEBI's intermediary portal within 15 days after quarter-end. The circular aims to regulate FVCIs' activities, protect investors' interests, and promote securities market development under SEBI's powers under the SEBI Act and FVCI Regulations. Detailed templates for information to be provided are included in the annexure.
This circular from SEBI provides revised guidelines for quarterly reporting requirements for Foreign Venture Capital Investors (FVCIs). Key points are: FVCIs must submit quarterly reports to SEBI on their venture capital activities, irrespective of investments made during the quarter. The revised reporting format includes details on general information about the FVCI, cumulative funds raised and invested across schemes, industry-wise investment breakup, and compliance information. Custodians are responsible for timely submission of reports. For September and December 2024 quarters, reports in the revised format must be submitted via email by November 15, 2024 and January 15, 2025 respectively. From March 2025 quarter onwards, reports must be filed on SEBI's intermediary portal within 15 days after quarter-end. The circular aims to regulate FVCIs' activities, protect investors' interests, and promote securities market development under SEBI's powers under the SEBI Act and FVCI Regulations. Detailed templates for information to be provided are included in the annexure.
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