Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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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