Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
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