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...
SEBI has extended the relaxations granted earlier for compliance with Regulation 36(1)(b) and Regulation 44(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 till September 30, 2025. This is in line with the Ministry of Corporate Affairs' circular extending the relaxation from sending physical copies of financial statements to shareholders for AGMs conducted till September 30, 2025. Listed entities availing these relaxations must ensure compliance with the conditions stipulated in the SEBI Master Circular dated July 11, 2023. The relaxations are subject to the provisions of the Companies Act, 2013 and rules made thereunder.
SEBI has extended the relaxations granted earlier for compliance with Regulation 36(1)(b) and Regulation 44(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 till September 30, 2025. This is in line with the Ministry of Corporate Affairs' circular extending the relaxation from sending physical copies of financial statements to shareholders for AGMs conducted till September 30, 2025. Listed entities availing these relaxations must ensure compliance with the conditions stipulated in the SEBI Master Circular dated July 11, 2023. The relaxations are subject to the provisions of the Companies Act, 2013 and rules made thereunder.
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