Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
The High Court held that the petitioner bank should avail the alternate remedy of appeal u/s 15-T of the SEBI Act against SEBI's order dated January 11, 2023, instead of challenging SEBI's private communications expressing opinion on a legal provision through a writ petition. The Court granted liberty to the petitioner to file an appeal before the Securities Appellate Tribunal (SAT) within four weeks, and directed the SAT to dispose of the appeal on merits without considering the limitation issue. All contentions of parties on merits were left open to be decided by the SAT.
The High Court held that the petitioner bank should avail the alternate remedy of appeal u/s 15-T of the SEBI Act against SEBI's order dated January 11, 2023, instead of challenging SEBI's private communications expressing opinion on a legal provision through a writ petition. The Court granted liberty to the petitioner to file an appeal before the Securities Appellate Tribunal (SAT) within four weeks, and directed the SAT to dispose of the appeal on merits without considering the limitation issue. All contentions of parties on merits were left open to be decided by the SAT.
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