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...
The Central Government reconstitutes Regional Directors under section 396 of the Companies Act, 2013, superseding the 2015 notification, and establishes ten Regional Directorates with specified headquarters and territorial jurisdictions to exercise functions under the Act; the directors will also continue to exercise functions conferred or delegated under the Companies Act, 1956 that remain in force. The directorates cover Northern, North-Western, Western (two offices), Southern, South-Western, Eastern, Northeastern and Southeastern regions with headquarters in major cities, and the notification takes effect on 1 January 2026.
The Central Government reconstitutes Regional Directors under section 396 of the Companies Act, 2013, superseding the 2015 notification, and establishes ten Regional Directorates with specified headquarters and territorial jurisdictions to exercise functions under the Act; the directors will also continue to exercise functions conferred or delegated under the Companies Act, 1956 that remain in force. The directorates cover Northern, North-Western, Western (two offices), Southern, South-Western, Eastern, Northeastern and Southeastern regions with headquarters in major cities, and the notification takes effect on 1 January 2026.
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