ITAT Surat held that addition under section 68 of the Income Tax Act deleted since appellant has satisfactorily explained the nature and source of the credit. Accordingly, appeal allowed and addition ...

The Reserve Bank of India (RBI) has released draft formats for the financial statements of co-operative banks, updating the ...

Thereafter, Inquiry report under Section 208 of the Companies Act, 2013 was submitted to the Directorate on 04.08.2022.

(1) An appeal to the Appellate Authority under sub­section (1) of section 107 shall be filed in FORM GST APL-01, along with ...

Regulations, 2008 1. Objective 1.1. This Board Memorandum proposes amendments to SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008 ( hereinafter referred ...

Currently, the Corporate Governance norms are applicable on the basis of the outstanding value of listed non-convertible debt securities 2 and an entity is identified as HVDLE as and when it hits the ...

Securities and Exchange Board of India (SEBI) has proposed amendments to the SEBI (Depositories and Participants) Regulations, 2018, to improve compliance and consistency in payment processes. These ...

This memorandum seeks approval of the Board for amendments to the SEBI (Mutual Funds) Regulations, 1996 (hereinafter referred to as ‘MF Regulations’) to specify timelines for deployment of funds ...

SEBI proposes amendments to existing regulations to assign responsibility for the use of artificial intelligence (AI) tools by Market Infrastructure Institutions (MIIs), registered intermediaries, and ...

2.1. Transparency, accountability, and stakeholder participation are fundamental principles of modern regulatory governance. As a statutory body, SEBI’s legislative powers involve making of ...

As part of the proposal, SEBI suggests deleting provisions in Regulation 12 and Schedule I of the LODR Regulations that allow non-electronic payments. Stakeholders were invited to provide feedback on ...

In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘The ...