Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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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