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 Securities and Exchange Board of India issues the Investment Advisers (Second Amendment) Regulations, 2025, effective upon publication in the Official Gazette, amending the 2013 framework. Key changes remove references to sub-brokers, expand educational and certification requirements (including CFA Charter and specified NISM programs) for investment advisers and persons associated with investment advice, and mandate periodic renewal of NISM certifications. Individuals exceeding specified client (300) or fee (₹3 crore annually) thresholds must transition to non-individual registration within defined timelines, with a limited transition period. The amendments also revise Form A filing requirements, including documentation, contact details, infrastructure declaration, and coordination with an Administration and Supervisory Body.
The Securities and Exchange Board of India issues the Investment Advisers (Second Amendment) Regulations, 2025, effective upon publication in the Official Gazette, amending the 2013 framework. Key changes remove references to sub-brokers, expand educational and certification requirements (including CFA Charter and specified NISM programs) for investment advisers and persons associated with investment advice, and mandate periodic renewal of NISM certifications. Individuals exceeding specified client (300) or fee (₹3 crore annually) thresholds must transition to non-individual registration within defined timelines, with a limited transition period. The amendments also revise Form A filing requirements, including documentation, contact details, infrastructure declaration, and coordination with an Administration and Supervisory Body.
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