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...
SEBI established new regulations outlining procedures for making, amending, and reviewing securities market regulations. The framework mandates public consultation with minimum 21-day comment period, except in exigent circumstances. Departments must publish proposals with draft regulations, statutory provisions, and regulatory objectives on SEBI's website. Post-consultation, rationale for rejected comments must be published. Regular review of regulations required based on stated objectives, enforcement experience, court orders, global practices, and business environment changes. Exemptions apply to internal organizational matters, procedural requirements, and amendments predating these regulations. Non-adherence to specified procedures does not invalidate existing or future regulations. Regulations effective upon Official Gazette publication.
SEBI established new regulations outlining procedures for making, amending, and reviewing securities market regulations. The framework mandates public consultation with minimum 21-day comment period, except in exigent circumstances. Departments must publish proposals with draft regulations, statutory provisions, and regulatory objectives on SEBI's website. Post-consultation, rationale for rejected comments must be published. Regular review of regulations required based on stated objectives, enforcement experience, court orders, global practices, and business environment changes. Exemptions apply to internal organizational matters, procedural requirements, and amendments predating these regulations. Non-adherence to specified procedures does not invalidate existing or future regulations. Regulations effective upon Official Gazette publication.
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