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 amends capital-raising rules to revise anchor investor allocation in Schedule XIII: for issues up to ₹250 crore, 2-15 anchor investors are permitted with a minimum allotment of ₹5 crore each; for amounts above ₹250 crore, at least 5 and up to 15 anchors apply to the first ₹250 crore, plus an additional 15 anchors for each further ₹250 crore or part thereof, each with a ₹5 crore minimum. Forty percent of the anchor portion is reserved (33.33% for domestic mutual funds; 6.67% for life insurers and pension funds), with any under-subscription in the latter reallocated to domestic mutual funds; definitions provided. Effective 30 days after Gazette publication.
The regulator amends capital-raising rules to revise anchor investor allocation in Schedule XIII: for issues up to ₹250 crore, 2-15 anchor investors are permitted with a minimum allotment of ₹5 crore each; for amounts above ₹250 crore, at least 5 and up to 15 anchors apply to the first ₹250 crore, plus an additional 15 anchors for each further ₹250 crore or part thereof, each with a ₹5 crore minimum. Forty percent of the anchor portion is reserved (33.33% for domestic mutual funds; 6.67% for life insurers and pension funds), with any under-subscription in the latter reallocated to domestic mutual funds; definitions provided. Effective 30 days after Gazette publication.
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