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...
MCA amended Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 through notification dated Feb 12, 2025. The amendment extends compliance deadline to June 30, 2025, for private companies (excluding Producer companies) that were not classified as small companies as of March 31, 2023, regarding issuance of securities in dematerialized form. The amendment applies retrospectively with assurance that no interests will be adversely affected. The notification exercises powers under various sections of Companies Act, 2013, including sections 26, 27, 28, 29, 31, 39, 40, and 42 read with section 469.
MCA amended Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 through notification dated Feb 12, 2025. The amendment extends compliance deadline to June 30, 2025, for private companies (excluding Producer companies) that were not classified as small companies as of March 31, 2023, regarding issuance of securities in dematerialized form. The amendment applies retrospectively with assurance that no interests will be adversely affected. The notification exercises powers under various sections of Companies Act, 2013, including sections 26, 27, 28, 29, 31, 39, 40, and 42 read with section 469.
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