Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
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 Existing actions under repealed circulars are deemed valid under the new Master Circular.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 Existing actions under repealed circulars are deemed valid under the new Master Circular.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.
Note: It is a system-generated summary and is for quick reference only.