Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
This circular clarifies that research reports and recommendations issued by Research Analysts (RAs) are not considered advertisements unless they contain elements promoting products or services offered by the RA. The advertisement code provisions apply to pamphlets, brochures, notices, electronic/audio-visual communications, or any material designed for publication, except research reports lacking promotional content. Research reports with express or implied promotion of RA's offerings will be construed as advertisements. The circular aims to protect investor interests and regulate securities markets under SEBI Act and RA Regulations.
This circular clarifies that research reports and recommendations issued by Research Analysts (RAs) are not considered advertisements unless they contain elements promoting products or services offered by the RA. The advertisement code provisions apply to pamphlets, brochures, notices, electronic/audio-visual communications, or any material designed for publication, except research reports lacking promotional content. Research reports with express or implied promotion of RA's offerings will be construed as advertisements. The circular aims to protect investor interests and regulate securities markets under SEBI Act and RA Regulations.
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