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 securities regulator extended deadlines for regulated entities to comply with digital accessibility obligations under the Rights of Persons with Disabilities Act: compliance/action reports and lists of investor-facing digital platforms moved to Sept 30, 2025; appointment of certified accessibility auditors deferred to Dec 14, 2025; accessibility audits to April 30, 2026; remediation to July 31, 2026; and annual audit reporting to April 30, 2027. Reporting responsibility for investment advisers and research analysts is reassigned to the designated stock exchange. The circular is issued under the regulator's statutory market-development and investor-protection powers.
The securities regulator extended deadlines for regulated entities to comply with digital accessibility obligations under the Rights of Persons with Disabilities Act: compliance/action reports and lists of investor-facing digital platforms moved to Sept 30, 2025; appointment of certified accessibility auditors deferred to Dec 14, 2025; accessibility audits to April 30, 2026; remediation to July 31, 2026; and annual audit reporting to April 30, 2027. Reporting responsibility for investment advisers and research analysts is reassigned to the designated stock exchange. The circular is issued under the regulator's statutory market-development and investor-protection powers.
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