Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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Master consolidation of SEBI's ICDR-related circulars updates procedural and disclosure requirements for public and rights issues, rescinds prior circulars insofar as they relate to ICDR and preserves acts done under them. It prescribes timelines and operational rules: rights issue timelines and dematerialised rights entitlements; ASBA as sole payment mechanism with SCSB, intermediary and RTA responsibilities; UPI as an alternate retail payment route with sponsor bank and mandate procedures; introduction of Issue Summary Document in XBRL; T+3 listing timeline; compensation and redress framework for ASBA/UPI failures; KPI disclosure standards; and operational rules for NCDs with warrants and IDR fungibility.
Master consolidation of SEBI's ICDR-related circulars updates procedural and disclosure requirements for public and rights issues, rescinds prior circulars insofar as they relate to ICDR and preserves acts done under them. It prescribes timelines and operational rules: rights issue timelines and dematerialised rights entitlements; ASBA as sole payment mechanism with SCSB, intermediary and RTA responsibilities; UPI as an alternate retail payment route with sponsor bank and mandate procedures; introduction of Issue Summary Document in XBRL; T+3 listing timeline; compensation and redress framework for ASBA/UPI failures; KPI disclosure standards; and operational rules for NCDs with warrants and IDR fungibility.
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