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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
SEBI has amended the Prohibition of Insider Trading Regulations, effective ninety days after official publication. The amendments significantly expand the definition of "unpublished price sensitive information" to include sixteen specific corporate events, such as termination of business contracts, auditor resignations, rating changes, fund-raising proposals, forensic audits, regulatory actions, and key license changes. The notification introduces flexibility for information not originating within organizations by allowing entry into structured digital databases within two calendar days of receipt and exempting such external information from trading window closure requirements. These modifications aim to enhance regulatory clarity and provide nuanced compliance guidance for market participants.
SEBI has amended the Prohibition of Insider Trading Regulations, effective ninety days after official publication. The amendments significantly expand the definition of "unpublished price sensitive information" to include sixteen specific corporate events, such as termination of business contracts, auditor resignations, rating changes, fund-raising proposals, forensic audits, regulatory actions, and key license changes. The notification introduces flexibility for information not originating within organizations by allowing entry into structured digital databases within two calendar days of receipt and exempting such external information from trading window closure requirements. These modifications aim to enhance regulatory clarity and provide nuanced compliance guidance for market participants.
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