Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
The Master Circular consolidates the Social Stock Exchange (SSE) framework, rescinds prior SSE circulars while preserving actions taken under them, and sets operative requirements: NPO registration criteria (legal form, minimum age, financial thresholds, tax registrations), listing and public-issue procedure for Zero Coupon Zero Principal Instruments (ZCZP) including dematerialised non-transferability, minimum issue and subscription thresholds, and refund rules. It prescribes minimum initial disclosures, annual disclosures and Annual Impact Report (AIR) requirements (assessment by Social Impact Assessors), quarterly fund utilization statements, recognition of Self Regulatory Organizations for assessors, and constitution and terms of a Governing Council to oversee SSE functioning.
The Master Circular consolidates the Social Stock Exchange (SSE) framework, rescinds prior SSE circulars while preserving actions taken under them, and sets operative requirements: NPO registration criteria (legal form, minimum age, financial thresholds, tax registrations), listing and public-issue procedure for Zero Coupon Zero Principal Instruments (ZCZP) including dematerialised non-transferability, minimum issue and subscription thresholds, and refund rules. It prescribes minimum initial disclosures, annual disclosures and Annual Impact Report (AIR) requirements (assessment by Social Impact Assessors), quarterly fund utilization statements, recognition of Self Regulatory Organizations for assessors, and constitution and terms of a Governing Council to oversee SSE functioning.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
