CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...
Company Law : The article explains when Audit Committee, Board, and shareholder approvals are required for Related Party Transactions. It provid...
Company Law : The article explains how Audit Committee, Board, and shareholder approvals apply to related party transactions under corporate law...
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 : 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...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
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 : ROC Mumbai penalised a company and its directors for failing to disclose a related party loan transaction in the Board’s Report ...
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...
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.
Explore India’s legal framework for Related Party Transactions (RPTs). Learn about the definition, types of transactions, approval matrices, and exemptions under the Companies Act and SEBI regulations.
A comparison of AS 18 and Ind AS 24 related party accounting standards. Learn key differences in definitions, disclosures, and how they impact financial reporting.
The Ministry of Corporate Affairs details measures to ensure transparency and prevent fund diversion in Related-Party Transactions under the Companies Act, 2013.
SEBI is consulting on amendments to LODR Regulations regarding Related Party Transactions. Proposals include new materiality thresholds and clarifications for subsidiaries.
Borrowing from directors requires Audit Committee approval as a related party transaction under the Companies Act, 2013, even if not covered by Section 188. Post-transaction approval may be voidable.
