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 extended the reporting deadline for differential rights issued by AIFs from February 28, 2025 to March 31, 2025. The extension applies to AIFs/schemes whose Private Placement Memoranda were filed with SEBI on or after March 1, 2020, and have issued differential rights not aligned with Standard Setting Forum implementation standards. The relaxation follows industry representations requesting additional compliance time. The directive, issued under Section 11(1) of SEBI Act 1992 and AIF Regulations 20(22) and 36, aims to facilitate regulatory compliance while maintaining investor protection and market development objectives. The extension provides immediate relief to affected AIFs in meeting their reporting obligations.
SEBI extended the reporting deadline for differential rights issued by AIFs from February 28, 2025 to March 31, 2025. The extension applies to AIFs/schemes whose Private Placement Memoranda were filed with SEBI on or after March 1, 2020, and have issued differential rights not aligned with Standard Setting Forum implementation standards. The relaxation follows industry representations requesting additional compliance time. The directive, issued under Section 11(1) of SEBI Act 1992 and AIF Regulations 20(22) and 36, aims to facilitate regulatory compliance while maintaining investor protection and market development objectives. The extension provides immediate relief to affected AIFs in meeting their reporting obligations.
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