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...
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HC dismissed the writ petitions challenging the proposed IPO of Respondent No. 2 and refused interim relief to keep the public issue or listing in abeyance. It held that the IPO complies with Regulation 6(2) of the ICDR Regulations, 2018, and that the RHP and DRHP contain adequate and material disclosures regarding chargesheets against the promoters, satisfying statutory requirements. The court rejected the contention that SEBI must apply "fit and proper" criteria, holding that ICDR Regulations are exhaustive and SEBI's role is supervisory while primary disclosure obligations lie with BRLMs. Doubts were expressed about petitioners' bona fides, and the writ petitions were dismissed on merits.
HC dismissed the writ petitions challenging the proposed IPO of Respondent No. 2 and refused interim relief to keep the public issue or listing in abeyance. It held that the IPO complies with Regulation 6(2) of the ICDR Regulations, 2018, and that the RHP and DRHP contain adequate and material disclosures regarding chargesheets against the promoters, satisfying statutory requirements. The court rejected the contention that SEBI must apply "fit and proper" criteria, holding that ICDR Regulations are exhaustive and SEBI's role is supervisory while primary disclosure obligations lie with BRLMs. Doubts were expressed about petitioners' bona fides, and the writ petitions were dismissed on merits.
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