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...
SEBI directs Stock Exchanges, Depositories and Clearing Corporations to segregate data into two baskets - one shareable with public containing aggregate anonymized data, and another non-shareable basket containing personal/sensitive information like KYC details, trade logs, holding details of individuals/entities. MIIs to frame data sharing policy accordingly and share data lists with SEBI for approval within 60 days. Policy aims to balance data privacy and access for research by accredited academic institutions.
SEBI directs Stock Exchanges, Depositories and Clearing Corporations to segregate data into two baskets - one shareable with public containing aggregate anonymized data, and another non-shareable basket containing personal/sensitive information like KYC details, trade logs, holding details of individuals/entities. MIIs to frame data sharing policy accordingly and share data lists with SEBI for approval within 60 days. Policy aims to balance data privacy and access for research by accredited academic institutions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
