Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Implementation of the ETF norms on base price, price bands, pre-open session call auction and close-out procedures is deferred from 1 September 2026 to 7 September 2026. All substantive requirements under the earlier circular remain unchanged. Market infrastructure institutions must establish the necessary systems, amend relevant bye-laws, rules and regulations where required, and communicate the revised implementation timeline and provisions to market participants, including investors, through their websites.
Implementation of the ETF norms on base price, price bands, pre-open session call auction and close-out procedures is deferred from 1 September 2026 to 7 September 2026. All substantive requirements under the earlier circular remain unchanged. Market infrastructure institutions must establish the necessary systems, amend relevant bye-laws, rules and regulations where required, and communicate the revised implementation timeline and provisions to market participants, including investors, through their websites.
Note: It is a system-generated summary and is for quick reference only.