Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
