Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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ETFs will move from a fixed NAV-based pricing framework to revised base-price and price-band norms. For Equity and non-overnight Debt ETFs, the base price will initially be the T-1 day closing price, with dynamic bands starting at 10% and flexing in 5% steps up to 20% after cooling-off periods; Overnight and Liquid ETFs will retain a fixed 5% band. Commodity ETFs (Gold/Silver) will have dynamic bands starting at 6%, with staged relaxation and no cap on flexing in exceptional market conditions. Close-out pricing is revised for Overnight and Liquid ETFs, and Commodity ETFs will have a pre-open call auction to improve price discovery. The circular applies from 1 September 2026.
ETFs will move from a fixed NAV-based pricing framework to revised base-price and price-band norms. For Equity and non-overnight Debt ETFs, the base price will initially be the T-1 day closing price, with dynamic bands starting at 10% and flexing in 5% steps up to 20% after cooling-off periods; Overnight and Liquid ETFs will retain a fixed 5% band. Commodity ETFs (Gold/Silver) will have dynamic bands starting at 6%, with staged relaxation and no cap on flexing in exceptional market conditions. Close-out pricing is revised for Overnight and Liquid ETFs, and Commodity ETFs will have a pre-open call auction to improve price discovery. The circular applies from 1 September 2026.
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