Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
SEBI amended Credit Rating Agencies Regulations in 2025, introducing key modifications for ESG rating providers. The amendment establishes a subscriber-pays business model with specific compliance requirements, including transparency in rating processes, fee structures, and disclosure protocols. ESG rating providers must now share rating reports simultaneously with subscribers and rated entities, allow two-day comment periods, and disclose rating methodologies. The regulations mandate that ratings be based on publicly available information, ensure minimal fee conflicts, and require providers to state the financial regulator overseeing their ratings. These changes aim to enhance accountability, reduce potential conflicts of interest, and standardize ESG rating practices across financial sectors.
SEBI amended Credit Rating Agencies Regulations in 2025, introducing key modifications for ESG rating providers. The amendment establishes a subscriber-pays business model with specific compliance requirements, including transparency in rating processes, fee structures, and disclosure protocols. ESG rating providers must now share rating reports simultaneously with subscribers and rated entities, allow two-day comment periods, and disclose rating methodologies. The regulations mandate that ratings be based on publicly available information, ensure minimal fee conflicts, and require providers to state the financial regulator overseeing their ratings. These changes aim to enhance accountability, reduce potential conflicts of interest, and standardize ESG rating practices across financial sectors.
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TaxTMI 
TaxTMI 
