Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
SEBI Master Circular on Securities Market Surveillance consolidates provisions for market intermediaries, focusing on three key areas: trading rules, market communication protocols, and insider trading disclosure requirements. The circular introduces system-driven disclosure mechanisms, establishes comprehensive guidelines for trading window restrictions, and mandates strict internal controls for market intermediaries to prevent unauthorized information circulation. Key regulatory objectives include enhancing market transparency, protecting investor interests, and preventing potential market manipulation through structured surveillance and reporting frameworks.
SEBI Master Circular on Securities Market Surveillance consolidates provisions for market intermediaries, focusing on three key areas: trading rules, market communication protocols, and insider trading disclosure requirements. The circular introduces system-driven disclosure mechanisms, establishes comprehensive guidelines for trading window restrictions, and mandates strict internal controls for market intermediaries to prevent unauthorized information circulation. Key regulatory objectives include enhancing market transparency, protecting investor interests, and preventing potential market manipulation through structured surveillance and reporting frameworks.
Note: It is a system-generated summary and is for quick reference only.
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