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...
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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