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 established a special six-month window from July 7, 2025 to January 6, 2026 for re-lodgement of physical share transfer requests that were initially submitted before April 1, 2019 but rejected due to document deficiencies. This measure addresses investor concerns who missed the previous March 31, 2021 deadline for re-lodgement. All approved transfers during this period must be processed in demat mode only. RTAs and listed companies are mandated to publicize this opportunity bi-monthly, maintain dedicated teams for processing, and submit monthly reports to SEBI on publicity efforts and transfer statistics. The circular was issued under Section 11(1) of the SEBI Act, 1992 and related regulations to protect investor interests and facilitate ease of investment.
SEBI established a special six-month window from July 7, 2025 to January 6, 2026 for re-lodgement of physical share transfer requests that were initially submitted before April 1, 2019 but rejected due to document deficiencies. This measure addresses investor concerns who missed the previous March 31, 2021 deadline for re-lodgement. All approved transfers during this period must be processed in demat mode only. RTAs and listed companies are mandated to publicize this opportunity bi-monthly, maintain dedicated teams for processing, and submit monthly reports to SEBI on publicity efforts and transfer statistics. The circular was issued under Section 11(1) of the SEBI Act, 1992 and related regulations to protect investor interests and facilitate ease of investment.
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