Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Voluntary debit freeze facility introduced for mutual fund folios (demat and non-demat) to prevent any debits until the folio is unlocked; the facility will be provided interoperably via the MF Central RTA platform in the first phase and is available only to KYC complied investors with valid email and mobile. AMFI will prescribe locking/unlocking procedures and the list of financial and non financial transactions permissible during lock in; AMCs/RTAs must disclose the process and impacts. The measure takes effect April 30, 2026 and is issued under SEBI's regulatory powers.
Voluntary debit freeze facility introduced for mutual fund folios (demat and non-demat) to prevent any debits until the folio is unlocked; the facility will be provided interoperably via the MF Central RTA platform in the first phase and is available only to KYC complied investors with valid email and mobile. AMFI will prescribe locking/unlocking procedures and the list of financial and non financial transactions permissible during lock in; AMCs/RTAs must disclose the process and impacts. The measure takes effect April 30, 2026 and is issued under SEBI's regulatory powers.
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