ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Central government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes ten Regional Directorates within the Ministry of Corporate Affairs, specifying headquarters and territorial jurisdictions for each (Northern, North-Western, Western I & II, Southern, South-Western, Eastern, Northeastern, and Southeastern regions) to discharge and receive delegated functions under the Act; the notification lists each directorate's headquarters and covered states/union territories and takes effect 1 January 2026.
Central government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes ten Regional Directorates within the Ministry of Corporate Affairs, specifying headquarters and territorial jurisdictions for each (Northern, North-Western, Western I & II, Southern, South-Western, Eastern, Northeastern, and Southeastern regions) to discharge and receive delegated functions under the Act; the notification lists each directorate's headquarters and covered states/union territories and takes effect 1 January 2026.
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