Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
SEBI has prescribed standard application forms and a certificate of registration for stock brokers and clearing members (Annexure); the forms set required applicant particulars, undertakings including compliance with Fit and Proper Person criteria and documentary proofs, and a model certificate of registration. The circular makes these forms effective retrospectively from January 07, 2026, and directs recognized stock exchanges and clearing corporations to disseminate the forms to members/participants and amend relevant bye laws, rules and regulations to implement the requirements. The circular is issued under statutory regulatory powers to protect investors and regulate securities markets.
SEBI has prescribed standard application forms and a certificate of registration for stock brokers and clearing members (Annexure); the forms set required applicant particulars, undertakings including compliance with Fit and Proper Person criteria and documentary proofs, and a model certificate of registration. The circular makes these forms effective retrospectively from January 07, 2026, and directs recognized stock exchanges and clearing corporations to disseminate the forms to members/participants and amend relevant bye laws, rules and regulations to implement the requirements. The circular is issued under statutory regulatory powers to protect investors and regulate securities markets.
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