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India
Dhruva Advisors LLP
Karnataka High Court allowing a batch of several appeals against the Tribunal ruling, held that a trust structure is not liable for Service Tax, when it deals with monies collected as an investment fund.
Khurana and Khurana
The Ministry of Corporate Affairs defines a Significant Beneficial Owner as an individual or entity that possesses a substantial proportion of the organization's voting rights without exercising direct...
Argus Partners
Regulation 14(4)(r) of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 ("InvIT Regulations") provides that the units of Infrastructure Investment...
Shardul Amarchand Mangaldas & Co
In this update we highlight the key features of the governance norms applicable to REITs and InvITs, as notified by SEBI on February 14, 2023.
SEBI Moves To Fill In A Void With Codification Of Corporate Governance Measures For Invits And REITS
Khaitan & Co LLP
The Amendment brings about a welcome change to address the needs of the Trust, which considering their structure are inherently different from that of a company, ...
Khaitan & Co LLP
The Finance Act 2021 had amended Section 10(23C) and Section 11 of Income Tax Act, 1961, to prevent claiming application of corpus as application of income by charitable institution.
HSA Advocates
On September 19, 2022, SEBI came out with a framework for Social Stock Exchanges (SSEs), which can be housed within the existing stock exchanges, thereby enabling the SSEs utilize...
S.S. Rana & Co. Advocates
At last the company needs to apply for a Permanent Account Number (PAN) and Tax Deduction Account Number (TAN). Once the PAN and TAN are issued the...
Dhaval Vussonji & Associates
Whether or not the beneficiary has been described with reasonable certainty is a subjective matter will have to be judged on the basis of the facts of each case.
King, Stubb & Kasiva
Settling the controversy in yet another notable judgment dated March 26, 2021 in Tata Consultancy Services Limited v. Cyrus Investments Pvt. Ltd. and others.
King, Stubb & Kasiva
While the global financial crisis of 2008 shook the most developed nations and collapsed their financial markets, the Indian markets only took a minor and temporary setback in comparison.
Khaitan & Co LLP
Adam Smith's free-market economy pivots around minimal government intervention so that markets can self-regulate and operate optimally.
Khaitan & Co LLP
The Securities and Exchange Board of India (SEBI) has issued Guidelines for rights issues of units by unlisted Infrastructure Investment Trusts (InvIT) (Guidelines) through its circular...
Khaitan & Co LLP
India's capital markets regulator, the Securities and Exchange Board of India has, on 16 June 2020, notified amendments to the Securities and Exchange Board of India Regulations, 2014 and Securities and Exchange Board of India.
Agram Legal Consultants
In this regard, the 2020 Regulations have clarified that the role of the compliance officer cannot be assigned to the principal officer or the employee of the portfolio manager.
DSK Legal
SEBI vide its circular dated December 24, 2019 has issued clarifications to the
Infrastructure Investment Trusts
Khaitan & Co LLP
India's capital markets regulator, SEBI, has on 27 November 2019 introduced the "Guidelines for the Preferential Issue of Units and Institutional Placement of Units by a listed Infrastructure Investment Trust" ...
Atlas Law Partners
Trusts in India are governed under the provisions of the Indian Trusts Act, 1882 (the "1882 Act").
AZB & Partners
2019 has thus far been an eventful year for private clients. We have had a General Election accompanied by two Budgets, and the introduction of some important legal provisions through money ...
S.S. Rana & Co. Advocates
This amendment allows the trusts to be able to expand their business units to SEZs and shall be able to export their products.
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