Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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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