Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Regulator amends the Block Deal Framework: exchanges may offer separate block-deal windows within trading hours (08:45-17:00) - a morning window 08:45-09:00 using prior close as reference, and an afternoon window 14:05-14:20 using VWAP from 13:45-14:00 (VWAP disseminated 14:00-14:05). Orders must lie within ±3% of the reference price, have a minimum size of INR 25 crore, and trades must result in delivery (no squaring off). Details of executed block deals must be publicly disclosed same day after market hours. Provisions apply to optional T+0 as well; normal trading, surveillance and settlement rules apply. Effective 60 days from issuance.
Regulator amends the Block Deal Framework: exchanges may offer separate block-deal windows within trading hours (08:45-17:00) - a morning window 08:45-09:00 using prior close as reference, and an afternoon window 14:05-14:20 using VWAP from 13:45-14:00 (VWAP disseminated 14:00-14:05). Orders must lie within ±3% of the reference price, have a minimum size of INR 25 crore, and trades must result in delivery (no squaring off). Details of executed block deals must be publicly disclosed same day after market hours. Provisions apply to optional T+0 as well; normal trading, surveillance and settlement rules apply. Effective 60 days from issuance.
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