Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
SEBI authorises a one-year special window (5 Feb 2026-4 Feb 2027) permitting transfer and mandatory dematerialisation of physical securities executed before April 1, 2019, provided original certificates and pre-2019 transfer deeds are submitted; transfers previously rejected for documentary deficiency are eligible. Transferees must supply KYC, proof of purchase, recent CML and an undertaking-cum-indemnity; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30-day advertisement where the transferor cannot be contacted, credit securities only in demat form and apply a one-year lock-in; processing must complete within 70 days.
SEBI authorises a one-year special window (5 Feb 2026-4 Feb 2027) permitting transfer and mandatory dematerialisation of physical securities executed before April 1, 2019, provided original certificates and pre-2019 transfer deeds are submitted; transfers previously rejected for documentary deficiency are eligible. Transferees must supply KYC, proof of purchase, recent CML and an undertaking-cum-indemnity; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30-day advertisement where the transferor cannot be contacted, credit securities only in demat form and apply a one-year lock-in; processing must complete within 70 days.
Note: It is a system-generated summary and is for quick reference only.
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