Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
SEBI amends the Mutual Funds Regulations, 2026 to permit mutual funds to undertake intraday borrowing to address timing mismatches between scheme inflows and outflows, subject to conditions specified by the Board. The amendment substitutes regulation 42(2) in Chapter VII and takes effect on publication in the Official Gazette.
SEBI amends the Mutual Funds Regulations, 2026 to permit mutual funds to undertake intraday borrowing to address timing mismatches between scheme inflows and outflows, subject to conditions specified by the Board. The amendment substitutes regulation 42(2) in Chapter VII and takes effect on publication in the Official Gazette.
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