GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
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.
TaxTMI 
TaxTMI 
of 4888 
