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...
A securities regulator mandated prudential eligibility criteria for derivatives on Non-Benchmark Indices: minimum 14 constituents, top constituent weight ≤20%, top three ≤45%, and descending individual weights. Stock exchanges must submit proposals and may comply by adjusting constituents/weights; two indices will adjust in a single tranche, while a major index will rebalance over four monthly tranches with iterative weight reductions and redistribution of excess to other constituents. Implementation deadlines were set: the phased index by March 31, 2026, and the two single-tranche indices by December 31, 2025. Exchanges and clearing corporations must update systems, rules and notify market participants.
A securities regulator mandated prudential eligibility criteria for derivatives on Non-Benchmark Indices: minimum 14 constituents, top constituent weight ≤20%, top three ≤45%, and descending individual weights. Stock exchanges must submit proposals and may comply by adjusting constituents/weights; two indices will adjust in a single tranche, while a major index will rebalance over four monthly tranches with iterative weight reductions and redistribution of excess to other constituents. Implementation deadlines were set: the phased index by March 31, 2026, and the two single-tranche indices by December 31, 2025. Exchanges and clearing corporations must update systems, rules and notify market participants.
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