Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
