Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
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...
The regulatory authority issued an updated master circular consolidating all prior circulars and guidelines applicable to stock brokers, superseding the previous master circular dated August 9, 2024. Certain earlier circulars listed in the appendix are rescinded, but actions taken, applications made, rights, obligations, penalties, and proceedings under those rescinded circulars remain valid and unaffected. The circular is issued under statutory powers to protect investors and regulate securities markets, ensuring clarity and accessibility of applicable regulations for stock brokers.
The regulatory authority issued an updated master circular consolidating all prior circulars and guidelines applicable to stock brokers, superseding the previous master circular dated August 9, 2024. Certain earlier circulars listed in the appendix are rescinded, but actions taken, applications made, rights, obligations, penalties, and proceedings under those rescinded circulars remain valid and unaffected. The circular is issued under statutory powers to protect investors and regulate securities markets, ensuring clarity and accessibility of applicable regulations for stock brokers.
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