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 framework for Environment, Social and Governance (ESG) Debt Securities, effective June 05, 2025. The circular establishes regulatory guidelines for issuance and listing of social bonds, sustainability bonds, and sustainability-linked bonds on recognized stock exchanges. Key provisions include mandatory initial and continuous disclosure requirements, appointment of independent third-party reviewers, and stringent measures to prevent purpose-washing. The framework aligns with international standards like ICMA Principles, Climate Bonds Standard, and aims to promote transparent and credible ESG debt securities issuance while protecting investor interests through robust regulatory oversight.
SEBI issued a comprehensive framework for Environment, Social and Governance (ESG) Debt Securities, effective June 05, 2025. The circular establishes regulatory guidelines for issuance and listing of social bonds, sustainability bonds, and sustainability-linked bonds on recognized stock exchanges. Key provisions include mandatory initial and continuous disclosure requirements, appointment of independent third-party reviewers, and stringent measures to prevent purpose-washing. The framework aligns with international standards like ICMA Principles, Climate Bonds Standard, and aims to promote transparent and credible ESG debt securities issuance while protecting investor interests through robust regulatory oversight.
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