Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn.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non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn.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.
Note: It is a system-generated summary and is for quick reference only.
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