Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Master consolidation of SEBI's ICDR-related circulars updates procedural and disclosure requirements for public and rights issues, rescinds prior circulars insofar as they relate to ICDR and preserves acts done under them. It prescribes timelines and operational rules: rights issue timelines and dematerialised rights entitlements; ASBA as sole payment mechanism with SCSB, intermediary and RTA responsibilities; UPI as an alternate retail payment route with sponsor bank and mandate procedures; introduction of Issue Summary Document in XBRL; T+3 listing timeline; compensation and redress framework for ASBA/UPI failures; KPI disclosure standards; and operational rules for NCDs with warrants and IDR fungibility.
Master consolidation of SEBI's ICDR-related circulars updates procedural and disclosure requirements for public and rights issues, rescinds prior circulars insofar as they relate to ICDR and preserves acts done under them. It prescribes timelines and operational rules: rights issue timelines and dematerialised rights entitlements; ASBA as sole payment mechanism with SCSB, intermediary and RTA responsibilities; UPI as an alternate retail payment route with sponsor bank and mandate procedures; introduction of Issue Summary Document in XBRL; T+3 listing timeline; compensation and redress framework for ASBA/UPI failures; KPI disclosure standards; and operational rules for NCDs with warrants and IDR fungibility.
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