Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The regulator amends REIT regulations to (1) narrow the definition of "public" by excluding sponsors, sponsor group, manager and related parties while treating qualified institutional buyers as public in offers; (2) modify timing and filing requirements for valuations and development-status disclosures, linking submission to timelines specified for quarterly and annual financial results and requiring annual full valuations as at March 31 and half-year valuations as at September 30 to be submitted to the stock exchange(s) with results; (3) permit a holdco with negative standalone cash flow to offset it against SPV cash flows with prescribed disclosures; and (4) make related editorial and filing adjustments with trustees and exchanges.
The regulator amends REIT regulations to (1) narrow the definition of "public" by excluding sponsors, sponsor group, manager and related parties while treating qualified institutional buyers as public in offers; (2) modify timing and filing requirements for valuations and development-status disclosures, linking submission to timelines specified for quarterly and annual financial results and requiring annual full valuations as at March 31 and half-year valuations as at September 30 to be submitted to the stock exchange(s) with results; (3) permit a holdco with negative standalone cash flow to offset it against SPV cash flows with prescribed disclosures; and (4) make related editorial and filing adjustments with trustees and exchanges.
Note: It is a system-generated summary and is for quick reference only.