Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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This circular provides relaxations and clarifications related to Real Estate Investment Trusts (REITs). It exempts units allotted to an employee benefit trust from lock-in and allotment restrictions for preferential issue, facilitating employee benefit schemes. The Indian REITs Association will specify formats for quarterly reports and compliance certificates managers must submit to trustees. Timelines for distribution by REITs are aligned with recent regulatory amendments. The circular invokes SEBI's powers under relevant REIT regulations and is applicable immediately.
This circular provides relaxations and clarifications related to Real Estate Investment Trusts (REITs). It exempts units allotted to an employee benefit trust from lock-in and allotment restrictions for preferential issue, facilitating employee benefit schemes. The Indian REITs Association will specify formats for quarterly reports and compliance certificates managers must submit to trustees. Timelines for distribution by REITs are aligned with recent regulatory amendments. The circular invokes SEBI's powers under relevant REIT regulations and is applicable immediately.
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