SEBI Listing Obligations & Disclosure Requirements 5th Amendment Regulations 2021
SEBI has amended the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by notifying the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021. The Amendments come into force from 7th September 2021.
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- CIT notice u/s 263 quashed as AO rightly took DVO value of property as actual sale price
- Extension of timeline for implementation of Ship To GSTIN & Voluntary Closure of E-Way Bill functionalities
- No protective addition required when additions is confirmed in hands of searched person – ITAT
- Limitation u/s 34 of Arbitration Act commences on disposal of application u/s 33 by Arbitral Tribunal – SC
- Case remanded in absence of finding if disallowance u/s 40A(3) covered by Rule 6DD
