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 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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