Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
SEBI issued a circular providing limited relaxation from Regulation 58(1)(b) of LODR Regulations for entities with listed non-convertible securities. The relaxation extends from October 01, 2024 to September 30, 2025, allowing entities to avoid penal action for not sending hard copies of financial statements to shareholders without registered email addresses. For the period June 06, 2025 to September 30, 2025, entities must disclose a web-link to the statement containing salient document features in their advertisement, enabling shareholders to access the information electronically. The circular aims to facilitate digital communication and reduce physical document transmission.
SEBI issued a circular providing limited relaxation from Regulation 58(1)(b) of LODR Regulations for entities with listed non-convertible securities. The relaxation extends from October 01, 2024 to September 30, 2025, allowing entities to avoid penal action for not sending hard copies of financial statements to shareholders without registered email addresses. For the period June 06, 2025 to September 30, 2025, entities must disclose a web-link to the statement containing salient document features in their advertisement, enabling shareholders to access the information electronically. The circular aims to facilitate digital communication and reduce physical document transmission.
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