Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The Board found that the Noticees engaged in spoofing, a manipulative trading practice violating sections 12A(a), (b), (c) of the SEBI Act and multiple provisions of the PFUTP Regulations, by placing and canceling non-genuine orders to mislead the market and execute trades on the opposite side. The principal violator, a registered stock broker, executed such manipulations across numerous scrips over three years, accruing unlawful gains of INR 3.22 crores. Executive directors were held vicariously liable under section 27 of the SEBI Act. Consequently, interim measures were imposed: impoundment of unlawful gains via fixed deposits with SEBI lien; prohibition on securities trading and market access for all Noticees; restrictions on bank and depository transactions; and asset freeze pending further investigation. Noticees must provide full asset inventories within 15 days. The order permits closing existing derivative positions within three months and directs SEBI to complete detailed investigation expeditiously.
The Board found that the Noticees engaged in spoofing, a manipulative trading practice violating sections 12A(a), (b), (c) of the SEBI Act and multiple provisions of the PFUTP Regulations, by placing and canceling non-genuine orders to mislead the market and execute trades on the opposite side. The principal violator, a registered stock broker, executed such manipulations across numerous scrips over three years, accruing unlawful gains of INR 3.22 crores. Executive directors were held vicariously liable under section 27 of the SEBI Act. Consequently, interim measures were imposed: impoundment of unlawful gains via fixed deposits with SEBI lien; prohibition on securities trading and market access for all Noticees; restrictions on bank and depository transactions; and asset freeze pending further investigation. Noticees must provide full asset inventories within 15 days. The order permits closing existing derivative positions within three months and directs SEBI to complete detailed investigation expeditiously.
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