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 issued a circular updating the Social Stock Exchange framework to reflect recent amendments to the ICDR and LODR regulations; it revises NPO eligibility (types of Indian trusts, societies, and section-8 companies), prescribes annual disclosures (governance, operations, financials, top donors, program-wise utilization) with filing timelines, requires Social Enterprises that raised funds via the SSE to submit an Annual Impact Report by specified deadlines, mandates Social Impact Assessor review of AIRs and coverage of 67% of prior year program expenditure for significance, and directs exchanges and depositories to implement systems and changes immediately.
The securities regulator issued a circular updating the Social Stock Exchange framework to reflect recent amendments to the ICDR and LODR regulations; it revises NPO eligibility (types of Indian trusts, societies, and section-8 companies), prescribes annual disclosures (governance, operations, financials, top donors, program-wise utilization) with filing timelines, requires Social Enterprises that raised funds via the SSE to submit an Annual Impact Report by specified deadlines, mandates Social Impact Assessor review of AIRs and coverage of 67% of prior year program expenditure for significance, and directs exchanges and depositories to implement systems and changes immediately.
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