Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
SEBI grants a one-time relaxation from the Master Circular's penal framework for listed entities whose minimum public shareholding compliance due date falls between 1 April 2026 and 30 September 2026. Recognised stock exchanges and depositories are directed not to initiate penal action for non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn. The circular applies immediately, and exchanges are asked to inform affected entities and amend bye-laws, rules and regulations if necessary.
SEBI grants a one-time relaxation from the Master Circular's penal framework for listed entities whose minimum public shareholding compliance due date falls between 1 April 2026 and 30 September 2026. Recognised stock exchanges and depositories are directed not to initiate penal action for non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn. The circular applies immediately, and exchanges are asked to inform affected entities and amend bye-laws, rules and regulations if necessary.
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