Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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.
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