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 has amended the "skin in the game" requirements for mutual fund Designated Employees, effective April 1, 2025. The modifications relax investment obligations based on revised CTC slabs and employee categories. Key changes include: reduced mandatory investment percentages, options to include or exclude ESOPs in calculations, reduced lock-in periods for employees who resign or retire early, exemption from certain insider trading restrictions for mandatory investments, and modified disclosure requirements. For liquid fund managers, up to 75% of required investments may be placed in higher-risk schemes. The amendments aim to facilitate ease of doing business while maintaining alignment between AMC employees' interests and unitholders' interests.
SEBI has amended the "skin in the game" requirements for mutual fund Designated Employees, effective April 1, 2025. The modifications relax investment obligations based on revised CTC slabs and employee categories. Key changes include: reduced mandatory investment percentages, options to include or exclude ESOPs in calculations, reduced lock-in periods for employees who resign or retire early, exemption from certain insider trading restrictions for mandatory investments, and modified disclosure requirements. For liquid fund managers, up to 75% of required investments may be placed in higher-risk schemes. The amendments aim to facilitate ease of doing business while maintaining alignment between AMC employees' interests and unitholders' interests.
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