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 amended the Angel Fund framework and, having earlier required existing Angel Funds to disclose an allocation methodology in their PPMs and apply it to investments after October 15, 2025, has extended that compliance deadline to January 31, 2026. Thereafter, allocations must follow the disclosed methodology. All other aspects of the prior circular remain unchanged. The extension responds to industry requests for more time and is effective immediately, issued under the regulator's statutory powers to protect investors and regulate the securities market.
The regulator amended the Angel Fund framework and, having earlier required existing Angel Funds to disclose an allocation methodology in their PPMs and apply it to investments after October 15, 2025, has extended that compliance deadline to January 31, 2026. Thereafter, allocations must follow the disclosed methodology. All other aspects of the prior circular remain unchanged. The extension responds to industry requests for more time and is effective immediately, issued under the regulator's statutory powers to protect investors and regulate the securities market.
Note: It is a system-generated summary and is for quick reference only.