Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The SEBI issued the Securities and Exchange Board of India (Research Analysts) (Third Amendment) Regulations, 2024, further amending the principal Research Analysts Regulations, 2014. Key changes include introducing the concept of 'part-time research analyst', mandating segregation of research and distribution services at client level for non-individual entities, specifying qualification and certification requirements for research analysts and associated persons, revising deposit requirements, and enhancing disclosure norms regarding use of AI tools and terms and conditions with clients. The regulations aim to strengthen the regulatory framework governing research analysts.
The SEBI issued the Securities and Exchange Board of India (Research Analysts) (Third Amendment) Regulations, 2024, further amending the principal Research Analysts Regulations, 2014. Key changes include introducing the concept of 'part-time research analyst', mandating segregation of research and distribution services at client level for non-individual entities, specifying qualification and certification requirements for research analysts and associated persons, revising deposit requirements, and enhancing disclosure norms regarding use of AI tools and terms and conditions with clients. The regulations aim to strengthen the regulatory framework governing research analysts.
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