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...
SEBI's 2025 amendment to the Substantial Acquisition of Shares and Takeovers Regulations, 2011 introduces the concept of a "valuer" aligned with section 247 of the Companies Act, 2013 and mandates use of an independent registered valuer, instead of the acquirer and manager to the open offer, for share valuation under regulations 8 and 9. The Board may require such valuation at the acquirer's expense. Transitional provisions allow acquirers, managers to the open offer, independent merchant bankers, and independent chartered accountants to complete existing valuation assignments initiated before the amendment's commencement within nine months from its effective date, after which the new valuer framework fully applies.
SEBI's 2025 amendment to the Substantial Acquisition of Shares and Takeovers Regulations, 2011 introduces the concept of a "valuer" aligned with section 247 of the Companies Act, 2013 and mandates use of an independent registered valuer, instead of the acquirer and manager to the open offer, for share valuation under regulations 8 and 9. The Board may require such valuation at the acquirer's expense. Transitional provisions allow acquirers, managers to the open offer, independent merchant bankers, and independent chartered accountants to complete existing valuation assignments initiated before the amendment's commencement within nine months from its effective date, after which the new valuer framework fully applies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
