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Related Party Transactions

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Analysis of disclosures made relating to change in key managerial personnel, directors & senior management

SEBI : Explore discrepancies in disclosures of senior management, directors, and key personnel in listed companies, highlighting non-comp...

March 21, 2024 519 Views 0 comment Print

R.T. Agro Private Limited & Others v/s Securities & Exchange Board of India (Supreme Court)

SEBI : Explore the Supreme Court judgment in RT Agro vs SEBI case, highlighting the importance of balanced regulatory oversight in relate...

February 23, 2024 996 Views 0 comment Print

Related Party Transactions: AS 18 vs. Transfer Pricing in India

Corporate Law : Explore intricacies of Related Party Transactions under AS 18 and Transfer Pricing in India. Understand control, influence, disclo...

January 3, 2024 1458 Views 0 comment Print

A Comparative Analysis: Section 188 of Companies Act, 2013 & AS-18

Company Law : In this article, the authors have provided a brief discussion on the provisions of Section 188 of the Companies Act, 2013 and AS-1...

December 20, 2023 3609 Views 2 comments Print

Format of Ordinary Resolution to Approve Related Party Transactions

Company Law : "Learn how to create a robust ordinary resolution for related party transactions in compliance with Indian corporate regulations. ...

September 15, 2023 6309 Views 0 comment Print


Latest News


Guidance Note on disclosure of Related Party Transactions

SEBI : What does ‘Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsi...

April 25, 2022 21441 Views 0 comment Print

Report of SEBI Working Group on Related Party Transactions

SEBI : A related party transaction is a transfer of resources, services or obligations between two parties, irrespective of whether a pr...

January 28, 2020 4992 Views 0 comment Print


Latest Judiciary


Government Shareholders Not Automatically Considered Related Parties

Income Tax : In a landmark ruling, the Delhi High Court held that government shareholders are not automatically considered related parties und...

November 12, 2023 252 Views 0 comment Print

SAT reduces penalty for non-serious LODR violations

SEBI : A detailed analysis of SAT Mumbai's decision to reduce SecureKloud Technologies' penalty for non-serious LODR violations, and its ...

September 4, 2023 1632 Views 0 comment Print

Section 188- Related Parties- Bar of Voting Operates Only At the Time of Entering Into Contract Or Arrangement

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...

May 7, 2022 1665 Views 0 comment Print

No section 263 Proceedings for related party transaction excluded from definition of specified domestic transaction

Income Tax : Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic ...

July 16, 2021 1680 Views 0 comment Print


Latest Notifications


Non-reporting of Transactions with Related Parties in Form AOC-2: MCA Imposes Penalty

Company Law : Get insights into the penalty imposed by the Registrar of Companies, Coimbatore, on M/s. Arise Industries and Agency Private Limit...

March 28, 2024 447 Views 0 comment Print

Incorrect Related Party Transaction Disclosure: ₹2.25 Lakh Penalty imposed

Company Law : MCA imposes Rs. 2.25 Lakh Penalty on M/s. Martin Windfarms Pvt. Ltd. & Directors for erroneous disclosure under Section 134 of Com...

March 28, 2024 576 Views 0 comment Print

MCA Fines Rs. 2 Lakh for Misreported Related Party Transaction

Company Law : MCA imposes Rs. 2 Lakh penalty on M/s. D P F Textiles Pvt Ltd for inaccurate disclosure of Related Party transaction value under S...

March 28, 2024 273 Views 0 comment Print

Not Holding Board Meeting for Related Party Transaction: MCA Imposes Rs. 20 Lakh Penalty

Company Law : Kudos Finance faces Rs. 20 Lakh penalty from MCA for not holding board meeting to approve related party transaction, violating Sec...

February 9, 2024 2337 Views 0 comment Print

Penalty for not attaching Board Report on Related Party Contracts in Form AOC-2 

Company Law : The violation stemmed from the company's failure to attach the required annexure (Form AOC-2) relating to the particulars of contr...

February 6, 2024 10890 Views 0 comment Print


Government Shareholders Not Automatically Considered Related Parties

November 12, 2023 252 Views 0 comment Print

In a landmark ruling, the Delhi High Court held that government shareholders are not automatically considered related parties under Section 92E of the Income Tax Act, 1961. This decision has significant implications for companies with government shareholding.

NSE Circular on Related Party Transactions Disclosure on NEAPS

September 29, 2023 1308 Views 0 comment Print

Read about the National Stock Exchange of India’s latest circular regarding the filing of Related Party Transactions disclosure on NEAPS portal.

Format of Ordinary Resolution to Approve Related Party Transactions

September 15, 2023 6309 Views 0 comment Print

“Learn how to create a robust ordinary resolution for related party transactions in compliance with Indian corporate regulations. Get expert insights.

SAT reduces penalty for non-serious LODR violations

September 4, 2023 1632 Views 0 comment Print

A detailed analysis of SAT Mumbai’s decision to reduce SecureKloud Technologies’ penalty for non-serious LODR violations, and its impact on regulatory compliance.

Related Party Transactions Regulation 23 of SEBI LODR 2015 & Section 188 of Companies Act 2013

August 20, 2023 6834 Views 0 comment Print

Understand the regulations governing Related Party Transactions (RPT) in India, covering SEBI LODR 2015 and Companies Act 2013. Explore the legal framework, approval processes, and the significance of compliance. Stay informed for transparent corporate governance. Read more on [Your Website].

Related Party Transactions: Companies Act, 2013 and IND AS

June 21, 2023 37290 Views 0 comment Print

Learn about related party transactions, their definition, and significance in accordance with Section 188 of the Companies Act, 2013, and IND AS 24. Explore the meaning of related parties, their classification, and the requirements for disclosure and approval.

Understanding Related Party Transactions & Recent Amendments in LODR, 2015

June 19, 2023 2004 Views 0 comment Print

Explore the definition and scope of related party transactions, along with recent amendments in the LODR, 2015. Gain insights into the approval and review mechanisms, exemptions, and materiality thresholds for these transactions.

Navigating the Complexities of Related Party Transactions in Business

June 10, 2023 2406 Views 0 comment Print

Navigate the complexities of Related Party Transactions in business. Understand the regulations, disclosure requirements, and legal framework under Section 188 of the Companies Act 2013 in India. Learn about the thresholds, approval processes, and consequences of non-compliance.

LODR Regulations Override Suggestions by ICSI on Related Party Transactions

May 31, 2023 12723 Views 0 comment Print

LODR Regulations take precedence over suggestions by the Institute of Company Secretaries of India (ICSI) and other authorities regarding related party transactions (RPTs).

Related Party Transaction under SEBI (LODR) Regulations

May 23, 2023 16062 Views 0 comment Print

Explore the comprehensive guide on Related Party Transactions under SEBI (LODR) Regulations. Understand key provisions, approval stages, exemptions, and disclosure obligations. Stay informed to ensure transparency and compliance in corporate governance.

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