Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
The Master Circular for Commodity Derivatives Segment issued by SEBI consolidates circulars up to March 31, 2023. It replaces previous circulars and applies to stock exchanges with commodity derivatives segments. Existing actions under repealed circulars are deemed valid under the new Master Circular. SEBI's authority u/s 11(1) of the SEBI Act, 1992 is invoked to protect investor interests and regulate the securities market. Compliance by stock exchanges and clearing corporations is mandatory.
The Master Circular for Commodity Derivatives Segment issued by SEBI consolidates circulars up to March 31, 2023. It replaces previous circulars and applies to stock exchanges with commodity derivatives segments. Existing actions under repealed circulars are deemed valid under the new Master Circular. SEBI's authority u/s 11(1) of the SEBI Act, 1992 is invoked to protect investor interests and regulate the securities market. Compliance by stock exchanges and clearing corporations is mandatory.
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