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 amendment to the Securities and Exchange Board of India (Foreign Venture Capital Investors) Regulations, 2000 introduces the concept of "Single Window Automatic and Generalised Access for Trusted Foreign Investor" (SWAGAT-FI), aligning its definition with the Foreign Portfolio Investors Regulations, 2019. It exempts SWAGAT-FIs from certain eligibility conditions under regulation 3(2) and from the prescribed 66.67% and 33.33% investment limits under regulation 11(c). It restructures renewal fee obligations for SWAGAT-FIs, requiring payment in advance for every ten-year block starting from the eleventh year of registration, as reflected in regulation 9(2) and the Second Schedule. The amendment comes into force 180 days after publication.
The amendment to the Securities and Exchange Board of India (Foreign Venture Capital Investors) Regulations, 2000 introduces the concept of "Single Window Automatic and Generalised Access for Trusted Foreign Investor" (SWAGAT-FI), aligning its definition with the Foreign Portfolio Investors Regulations, 2019. It exempts SWAGAT-FIs from certain eligibility conditions under regulation 3(2) and from the prescribed 66.67% and 33.33% investment limits under regulation 11(c). It restructures renewal fee obligations for SWAGAT-FIs, requiring payment in advance for every ten-year block starting from the eleventh year of registration, as reflected in regulation 9(2) and the Second Schedule. The amendment comes into force 180 days after publication.
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