Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It incorporates provisions of circulars issued until May 15, 2024, while rescinding the earlier circulars to the extent they relate to Research Analysts. However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular. The circular aims to protect investors' interests and regulate the securities market, exercising powers under the SEBI Act, 1992.
This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It incorporates provisions of circulars issued until May 15, 2024, while rescinding the earlier circulars to the extent they relate to Research Analysts. However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular. The circular aims to protect investors' interests and regulate the securities market, exercising powers under the SEBI Act, 1992.
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