Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
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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