Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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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