Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Securities and Exchange Board of India (SEBI) has appointed November 1, 2024, as the date on which the Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2022, shall come into force. This notification is issued by SEBI in exercise of its powers under the Securities and Exchange Board of India Act, 1992.
Securities and Exchange Board of India (SEBI) has appointed November 1, 2024, as the date on which the Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2022, shall come into force. This notification is issued by SEBI in exercise of its powers under the Securities and Exchange Board of India Act, 1992.
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