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 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.
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