Company Law : The analysis clarified that shareholder protection is ensured through ultimate parent consolidation. Hence, intermediate companies...
SEBI : The updated Regulation 23 framework introduces turnover-linked thresholds for related party transactions. Listed companies must re...
Company Law : Courts and regulators now treat related party transactions as a core governance issue rather than procedural compliance. The key t...
SEBI : The regulator upheld a turnover-linked materiality framework for related party transactions, replacing the flat 10% test to align ...
CA, CS, CMA : This case explains why related party transactions require heightened audit scrutiny under SA-550. The key takeaway is that influen...
Company Law : The Ministry of Corporate Affairs details measures to ensure transparency and prevent fund diversion in Related-Party Transactions...
SEBI : SEBI is consulting on amendments to LODR Regulations regarding Related Party Transactions. Proposals include new materiality thres...
Company Law : NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, a...
SEBI : SEBI seeks public feedback on strengthening secretarial compliance reports, auditor appointment criteria, and related party transa...
SEBI : What does ‘Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsi...
Income Tax : In a landmark ruling, the Delhi High Court held that government shareholders are not automatically considered related parties und...
SEBI : A detailed analysis of SAT Mumbai's decision to reduce SecureKloud Technologies' penalty for non-serious LODR violations, and its ...
Company Law : Bar of voting as per Section 188 of the Companies Act, 2013 on related parties operated only at the time of entering into a contra...
Income Tax : Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic ...
Company Law : The authority penalized directors for executing related party transactions without fresh or valid approvals. It held that reliance...
Company Law : The company relied on old resolutions for ongoing related party transactions. The authority held that fresh approvals are mandator...
Company Law : The company continued related party transactions based on old approvals. The authority held that fresh approvals are mandatory, le...
Company Law : The issue involved non-compliance with approval requirements for related party transactions. The authority held that absence of Bo...
Company Law : The case addresses non-disclosure of directors’ interests in related entities. Authorities imposed penalties, reinforcing strict...
Understand the steps and precautions to ensure compliance of SA 230 with related party transactions. Explore limit thresholds, board approval & more. Summary of compliance for related party transactions.
Understand Related Party Transactions as per Companies Act, 2013. Learn about necessary consents, resolutions, and reporting requirements for various transactions.
Dive into the intricacies of Related Party Transactions (RPTs) under CA 2013 compared to SEBI LODR.’ Explore the broadened definition of Related Party and its impact on disclosure obligations. Understand the covered transactions and approval mechanisms under CA 2013, distinguishing between Board, Shareholder, and Audit Committee approvals. Delve into exemptions, challenges, and recent amendments in SEBI LODR, highlighting the materiality of RPTs and the crucial role of the Audit Committee.
Gain insights into the concept of related party transactions in India. Understand its implications and the regulations set by government bodies.
Explore the complexities of Related Party Transactions (RPT) in India. Understand regulatory measures, disclosures, and safeguards, with a focus on the Companies Act and SEBI LODR. Learn about the significant implications of RPTs and stay informed about the latest recommendations by SEBI’s Working Group. Gain insights into the definitions, approval processes, and disclosure requirements for RPTs, ensuring compliance with corporate governance and regulatory norms.
Understanding Related Party Transactions under Section 188 of the Companies Act, 2013 (CA, 2013). Learn about the types of transactions and when shareholders’ approval is required.
Understand Related Party Transactions and the recent amendments in LODR, 2015. Learn about the definition of related parties and their implications for private, unlisted public, and listed companies.
In this article we are trying to explain transaction which considered as related part transaction, approvals from Board of directors and shareholders, legal aspects, compliances etc.
Understanding Section 188 of the Companies Act, 2013: Explore the complexities and disclosures related to Related Party Transactions (RPT).
Bar of voting as per Section 188 of the Companies Act, 2013 on related parties operated only at the time of entering into a contract or arrangement,
