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 extends the deadline for new related party transaction disclosure norms to July 1, 2025, allowing time for industry feedback and standard simplification.
Learn about the standards for minimum information required for Audit Committee & Shareholder review of Related Party Transactions (RPT) as per SEBI regulations.
NSE issues FAQs on Industry Standards for audit committee and shareholder review of related party transactions, effective April 1, 2025.
As per Regulation 23(2), (3) and (4) of SEBI LODR Regulations read with Section 177 of Companies Act, 2013, all Related Party Transactions are required to be approved by Audit Committee and by Shareholders, if material.
SEBI mandates industry standards for audit committee and shareholder review of related party transactions, effective April 1, 2025.
Insolvency Professional Ahsan Ahmed penalized Rs. 50,000 by IBBI for assigning voting rights to related parties in SDU Travels Pvt. Ltd. CIRP, violating Section 21(2) of the IBC.
SEBI seeks public feedback on strengthening secretarial compliance reports, auditor appointment criteria, and related party transaction disclosures for listed entities.
Understand Sections 184(2) and 188 of Companies Act, 2013. Learn director disclosure rules, voting restrictions, related party transaction limits, and exemptions.
Registrar of Companies imposes ₹10,00,000 penalty on Watai Electronics and directors for non-compliance with Section 188 of the Companies Act, 2013.
Understand related party transactions, their regulatory framework under the Companies Act and SEBI LODR, and their role in corporate governance and compliance.
