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 permits an interim arrangement allowing registered investment advisers and research analysts to share certified past performance for periods before the launch of the Past Risk and Return Verification Agency (PaRRVA), subject to conditions: certification by a member of ICAI/ICMAI; disclosure only on specific client request and on a one-to-one basis (no public/media/website dissemination); enrolment with PaRRVA within three months of its operationalisation; inclusion of a prescribed disclaimer; templates to be issued by supervisory bodies; and a two-year cutoff after PaRRVA launch, after which only PaRRVA-verified metrics may be used. Noncompliance attracts enforcement, including summary proceedings under applicable intermediary regulations.
The regulator permits an interim arrangement allowing registered investment advisers and research analysts to share certified past performance for periods before the launch of the Past Risk and Return Verification Agency (PaRRVA), subject to conditions: certification by a member of ICAI/ICMAI; disclosure only on specific client request and on a one-to-one basis (no public/media/website dissemination); enrolment with PaRRVA within three months of its operationalisation; inclusion of a prescribed disclaimer; templates to be issued by supervisory bodies; and a two-year cutoff after PaRRVA launch, after which only PaRRVA-verified metrics may be used. Noncompliance attracts enforcement, including summary proceedings under applicable intermediary regulations.
Note: It is a system-generated summary and is for quick reference only.
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