Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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SEBI amends the municipal debt securities framework by defining "retail individual investor" and clarifying "working day" for bid periods and post-issue listing timelines. It introduces a separate regime for ESG debt securities by linking compliance to the Non-Convertible Securities Regulations, and adds a pooled financing provision for special purpose vehicles under the Pooled Finance Development Fund Scheme, requiring constituent municipalities' agreements and disclosure. The amendments also expand permitted electronic advertising, require a national-daily notice with QR code and link, allow specified investor incentives only to initial allottees, update disclosure schedules for refinancing and SPV issues, and strengthen offer-document, financial, litigation, borrowing and risk-factor disclosures.
SEBI amends the municipal debt securities framework by defining "retail individual investor" and clarifying "working day" for bid periods and post-issue listing timelines. It introduces a separate regime for ESG debt securities by linking compliance to the Non-Convertible Securities Regulations, and adds a pooled financing provision for special purpose vehicles under the Pooled Finance Development Fund Scheme, requiring constituent municipalities' agreements and disclosure. The amendments also expand permitted electronic advertising, require a national-daily notice with QR code and link, allow specified investor incentives only to initial allottees, update disclosure schedules for refinancing and SPV issues, and strengthen offer-document, financial, litigation, borrowing and risk-factor disclosures.
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