Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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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