Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn.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non-compliance during that period, and any such actions already initiated for non-compliance from 1 April 2026 may be withdrawn.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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