Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
This notification amends the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014. Key changes include: Modifying timelines for distribution payment to unitholders, revising voting thresholds for approval of resolutions, allowing shorter notice for unitholder meetings with consent, mandating option for video conferencing and remote e-voting, maintaining electronic records with backup and business continuity plans. It streamlines operational aspects related to distributions, voting procedures, meetings, and record maintenance for greater efficiency and unitholder participation.
This notification amends the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014. Key changes include: Modifying timelines for distribution payment to unitholders, revising voting thresholds for approval of resolutions, allowing shorter notice for unitholder meetings with consent, mandating option for video conferencing and remote e-voting, maintaining electronic records with backup and business continuity plans. It streamlines operational aspects related to distributions, voting procedures, meetings, and record maintenance for greater efficiency and unitholder participation.
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