Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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Non-maintenance of pre-trade and post-trade confirmations under the SEBI circular dated 22 March 2018 may attract regulatory or disciplinary action against a stockbroker, but does not per se create civil liability to reimburse a client's trading losses. Where the clients admitted authorising a known third person to execute trades and assumed market risk, they could not later disown those trades by invoking the confirmation requirement; the requirement is material only where trades are proved to be blatantly unauthorised. The arbitral tribunals' award of 50% of F&O losses without any enquiry or evidence of causation and damages, based solely on alleged negligence, conflicted with the fundamental policy of Indian law under the Arbitration Act. The awards were set aside and the petitions were allowed - HC
Non-maintenance of pre-trade and post-trade confirmations under the SEBI circular dated 22 March 2018 may attract regulatory or disciplinary action against a stockbroker, but does not per se create civil liability to reimburse a client's trading losses. Where the clients admitted authorising a known third person to execute trades and assumed market risk, they could not later disown those trades by invoking the confirmation requirement; the requirement is material only where trades are proved to be blatantly unauthorised. The arbitral tribunals' award of 50% of F&O losses without any enquiry or evidence of causation and damages, based solely on alleged negligence, conflicted with the fundamental policy of Indian law under the Arbitration Act. The awards were set aside and the petitions were allowed - HC
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