Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
The Securities and Exchange Board of India (SEBI) issued a Master Circular consolidating all relevant circulars and communications pertaining to depositories up to September 30, 2024. It supersedes the previous Master Circular issued on October 06, 2023. The Circular covers provisions related to Beneficial Owner Accounts, Depository Participants, Issuers, and Depositories. Any actions taken under the rescinded circulars shall be deemed valid, and pending applications shall be processed under the new Circular. The Circular is issued under SEBI's powers to regulate the securities market and protect investor interests.
The Securities and Exchange Board of India (SEBI) issued a Master Circular consolidating all relevant circulars and communications pertaining to depositories up to September 30, 2024. It supersedes the previous Master Circular issued on October 06, 2023. The Circular covers provisions related to Beneficial Owner Accounts, Depository Participants, Issuers, and Depositories. Any actions taken under the rescinded circulars shall be deemed valid, and pending applications shall be processed under the new Circular. The Circular is issued under SEBI's powers to regulate the securities market and protect investor interests.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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