Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
The circular enhances the scope of the optional T+0 rolling settlement cycle in equity cash markets by increasing the eligible scrips to the top 500 by market capitalization, allowing participation by all stock brokers including qualified stock brokers and custodians, and introducing a block deal window during the morning session exclusively for T+0 settlement. The measures aim to increase efficiency and enable seamless participation of investors in the optional accelerated settlement cycle.
The circular enhances the scope of the optional T+0 rolling settlement cycle in equity cash markets by increasing the eligible scrips to the top 500 by market capitalization, allowing participation by all stock brokers including qualified stock brokers and custodians, and introducing a block deal window during the morning session exclusively for T+0 settlement. The measures aim to increase efficiency and enable seamless participation of investors in the optional accelerated settlement cycle.
Note: It is a system-generated summary and is for quick reference only.
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