Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
The Central Government has amended the Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024, effective from their publication date. The amendment replaces Form LEAP - 1 in the Second Schedule with a revised version, pursuant to the powers under section 23(3) read with section 469 of the Companies Act, 2013. This regulatory update modifies procedural requirements for companies seeking to list equity shares in permissible jurisdictions, ensuring compliance with the revised documentation standards as stipulated in the new form.
The Central Government has amended the Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024, effective from their publication date. The amendment replaces Form LEAP - 1 in the Second Schedule with a revised version, pursuant to the powers under section 23(3) read with section 469 of the Companies Act, 2013. This regulatory update modifies procedural requirements for companies seeking to list equity shares in permissible jurisdictions, ensuring compliance with the revised documentation standards as stipulated in the new form.
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