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...
Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
Note: It is a system-generated summary and is for quick reference only.