Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
This notification amends the Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021. Key changes include introducing a fixed price delisting process alongside reverse book building, revising floor price calculation, allowing delisting of investment holding companies through a scheme, and modifying counter-offer and escrow account rules. It covers aspects like fixed delisting price, disclosure requirements, tendering mechanism, success conditions, and valuation guidelines for delisting through fixed price or reverse book building. Special provisions are added for delisting investment holding companies pursuant to a scheme, subject to conditions like minimum listed investments, shareholder approval, valuation norms, and relisting restrictions.
This notification amends the Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021. Key changes include introducing a fixed price delisting process alongside reverse book building, revising floor price calculation, allowing delisting of investment holding companies through a scheme, and modifying counter-offer and escrow account rules. It covers aspects like fixed delisting price, disclosure requirements, tendering mechanism, success conditions, and valuation guidelines for delisting through fixed price or reverse book building. Special provisions are added for delisting investment holding companies pursuant to a scheme, subject to conditions like minimum listed investments, shareholder approval, valuation norms, and relisting restrictions.
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