Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
The notification amends the National Financial Reporting Authority appointment of Part-time members Rules, 2022 by substituting the listed entries for four specified member positions, thereby effecting a change in the composition of part-time members; the amendment takes effect upon publication in the Official Gazette. The amendment operates under the rule-making power conferred by the Companies Act and replaces prior notified entries, thereby altering the roster of designated officials eligible to serve as part-time members and governing their appointment under the Rules.
The notification amends the National Financial Reporting Authority appointment of Part-time members Rules, 2022 by substituting the listed entries for four specified member positions, thereby effecting a change in the composition of part-time members; the amendment takes effect upon publication in the Official Gazette. The amendment operates under the rule-making power conferred by the Companies Act and replaces prior notified entries, thereby altering the roster of designated officials eligible to serve as part-time members and governing their appointment under the Rules.
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