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...
SEBI Circular 2025/135 rationalizes Related Party Transaction (RPT) disclosure for listed entities. It exempts RPTs up to Rs.1 crore and sets basic disclosure for moderate-value transactions.
ROC Goa imposes a 3.5 lakh penalty on SHREEPATI BUILD INFRA INVESTMENT and its CFO for violating Section 134(3)(h) by failing to file Form AOC-2 with the Board’s Report, omitting mandatory related party transaction disclosures for FY 2021-22.
SEBI has relaxed the disclosure requirements for audit committees and shareholders in related party transactions (RPTs), allowing smaller transactions below ₹10 crore or 1% of turnover to provide limited information under the new Annexure-13A format.
Summary of difference between Related Party Transactions (RPT) under Section 188 (requiring approval) and broader term ‘Transaction with a Related Party’ for compliance.
RBI released draft directions for REs on related-party lending, proposing materiality thresholds, new exemptions, and enhanced reporting. Comments due by Oct 31, 2025.
SEBI introduced the ‘purpose and effect’ test to RPT rules, bringing transactions with unrelated parties under RPT purview if the outcome or intent is to benefit a related party.
SEBI has issued new standards for Related Party Transactions (RPTs), effective Sept. 1, 2025, to improve transparency and standardize disclosures for listed companies.
The NSE has issued FAQs clarifying new industry standards for Related Party Transactions. The document explains disclosure requirements and applicability for listed companies.
A summary of the UAE Corporate Tax Law’s definitions for related parties under Article 35 and the arm’s length principle in Article 34, including transfer pricing methods.
Registrar of Companies (ROC) has imposed a penalty on T K International Ltd for failing to include details of related party contracts in its financial year 2015 board report.
