Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
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