Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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This Master Circular consolidates and supersedes previous circulars issued by SEBI to Investment Advisers (IAs) until May 15, 2024. It rescinds the directions/instructions contained in earlier circulars listed in the Appendix, while safeguarding past actions, applications, rights, obligations, and proceedings under the rescinded circulars. The circular is issued under SEBI's powers to protect investor interests and regulate securities markets. It is available on SEBI's website under relevant categories.
This Master Circular consolidates and supersedes previous circulars issued by SEBI to Investment Advisers (IAs) until May 15, 2024. It rescinds the directions/instructions contained in earlier circulars listed in the Appendix, while safeguarding past actions, applications, rights, obligations, and proceedings under the rescinded circulars. The circular is issued under SEBI's powers to protect investor interests and regulate securities markets. It is available on SEBI's website under relevant categories.
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