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 Amendment Regulations, 2025, substituting references to "registered post" and "Registered A.D." with "Speed Post with Registration" or "Speed Post with Registration with Acknowledgment Due" across multiple existing regulations. The changes apply to the Collective Investment Schemes Regulations, 1999; Prohibition of Fraudulent and Unfair Trade Practices Regulations, 2003; Intermediaries Regulations, 2008; and Issue of Capital and Disclosure Requirements Regulations, 2018, including related schedules. These amendments standardize and modernize the prescribed mode of service and communication by mandating speed post with registration (and where specified, acknowledgment due), and take effect from the date of publication in the Official Gazette.
The Securities and Exchange Board of India issues Amendment Regulations, 2025, substituting references to "registered post" and "Registered A.D." with "Speed Post with Registration" or "Speed Post with Registration with Acknowledgment Due" across multiple existing regulations. The changes apply to the Collective Investment Schemes Regulations, 1999; Prohibition of Fraudulent and Unfair Trade Practices Regulations, 2003; Intermediaries Regulations, 2008; and Issue of Capital and Disclosure Requirements Regulations, 2018, including related schedules. These amendments standardize and modernize the prescribed mode of service and communication by mandating speed post with registration (and where specified, acknowledgment due), and take effect from the date of publication in the Official Gazette.
Note: It is a system-generated summary and is for quick reference only.