NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
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