Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Recognition of NSE Clearing Limited as a clearing corporation is renewed for a three-year period from 3 October 2026 to 2 October 2029. The renewed recognition is subject to compliance with conditions specified from time to time and any further conditions that may be prescribed or imposed. The renewal permits the clearing corporation to continue operating within the applicable securities-market regulatory framework during that term.
Recognition of NSE Clearing Limited as a clearing corporation is renewed for a three-year period from 3 October 2026 to 2 October 2029. The renewed recognition is subject to compliance with conditions specified from time to time and any further conditions that may be prescribed or imposed. The renewal permits the clearing corporation to continue operating within the applicable securities-market regulatory framework during that term.
Note: It is a system-generated summary and is for quick reference only.