Identical prices and bids filed within minutes in two tenders were held to be strong evidence of coordination beyond mere coincidence.
New norms require Small Finance Banks to disclose detailed data on related party loans, NPAs, provisions, and contracts, enhancing transparency from April 2026.
The issue was whether reassessment becomes invalid when the return is filed on the same day as the assessment order. The Tribunal held that such belated filing cannot nullify a best-judgment reassessment.
Banks must now report sanctioned loans, NPAs, provisions, and contracts involving related parties. The move strengthens oversight of credit risk through expanded financial statement disclosures.
New directions require Regional Rural Banks to disclose detailed data on related party loans and contracts, enhancing transparency and credit risk monitoring from April 2026.
The issue was whether mutual fund dividend could be taxed as share dividend due to return-form limitations. The Tribunal held that section 115BBDA applies only to dividends from domestic companies, not mutual funds.
New amendment directions require detailed disclosure of loans and contracts involving related parties. The move enhances transparency in credit exposure reporting.
The regulator has mandated detailed disclosure of loans and contracts with related parties by rural co-operative banks, enhancing transparency and credit risk oversight from April 2026.
The High Court rejected the challenge to reassessment notices issued by the Jurisdictional Assessing Officer. It held that the issue was already settled against the assessee.
NBFCs must disclose detailed loan and contract exposures to related parties, including NPAs and provisions, enhancing transparency and risk oversight from the new effective date.
