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 issued a comprehensive Investor Charter for Investment Advisers (IAs) to enhance financial consumer protection, transparency, and investor rights. The circular mandates IAs to disclose detailed information about their services, including risk profiling, client agreements, and grievance redressal mechanisms. Key requirements include maintaining client confidentiality, providing unbiased advice, ensuring transparent practices, and implementing a structured complaint resolution process through SCORES 2.0 platform. IAs must display monthly complaint data on their websites, adhere to strict disclosure norms, and follow ethical practices in investment advisory services, with immediate effect from the circular's issuance date.
SEBI issued a comprehensive Investor Charter for Investment Advisers (IAs) to enhance financial consumer protection, transparency, and investor rights. The circular mandates IAs to disclose detailed information about their services, including risk profiling, client agreements, and grievance redressal mechanisms. Key requirements include maintaining client confidentiality, providing unbiased advice, ensuring transparent practices, and implementing a structured complaint resolution process through SCORES 2.0 platform. IAs must display monthly complaint data on their websites, adhere to strict disclosure norms, and follow ethical practices in investment advisory services, with immediate effect from the circular's issuance date.
Note: It is a system-generated summary and is for quick reference only.