Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
The Securities and Exchange Board of India (SEBI) has amended the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021. The key amendments are: introducing the definition of "Environment, Social and Governance Debt Securities" or "ESG Debt Securities"; allowing issuance and listing of ESG Debt Securities subject to conditions specified by SEBI; omitting regulation 26; modifying disclosure requirements related to debenture trustees in the offer document; and making other consequential changes.
The Securities and Exchange Board of India (SEBI) has amended the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021. The key amendments are: introducing the definition of "Environment, Social and Governance Debt Securities" or "ESG Debt Securities"; allowing issuance and listing of ESG Debt Securities subject to conditions specified by SEBI; omitting regulation 26; modifying disclosure requirements related to debenture trustees in the offer document; and making other consequential changes.
Note: It is a system-generated summary and is for quick reference only.