Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Master Circular consolidates provisions for issue and listing of non-convertible securities, securitized debt instruments, security receipts, municipal debt securities, and commercial paper. Supersedes previous circulars, with actions taken under rescinded circulars deemed valid. Mandates recognized entities to disseminate, comply, implement systems, amend bylaws, and create awareness. Issued under SEBI Act, NCS Regulations, ILDM Regulations, and SDI Regulations. Effective immediately.
Master Circular consolidates provisions for issue and listing of non-convertible securities, securitized debt instruments, security receipts, municipal debt securities, and commercial paper. Supersedes previous circulars, with actions taken under rescinded circulars deemed valid. Mandates recognized entities to disseminate, comply, implement systems, amend bylaws, and create awareness. Issued under SEBI Act, NCS Regulations, ILDM Regulations, and SDI Regulations. Effective immediately.
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