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...
The regulatory authority extended the implementation deadlines for Phase II and Phase III of its Nomination Circular originally issued in January 2025 and amended in February 2025, following requests from depositories, depository participants, and industry associations citing operational challenges. Phase II implementation is deferred to August 8, 2025, and Phase III to December 15, 2025, to allow adequate time for necessary system developments and testing. All other provisions of the initial circulars remain unchanged. This extension aims to protect investor interests and ensure smooth regulatory compliance within the securities market.
The regulatory authority extended the implementation deadlines for Phase II and Phase III of its Nomination Circular originally issued in January 2025 and amended in February 2025, following requests from depositories, depository participants, and industry associations citing operational challenges. Phase II implementation is deferred to August 8, 2025, and Phase III to December 15, 2025, to allow adequate time for necessary system developments and testing. All other provisions of the initial circulars remain unchanged. This extension aims to protect investor interests and ensure smooth regulatory compliance within the securities market.
Note: It is a system-generated summary and is for quick reference only.
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