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...
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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