Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Amendments mandate inclusion, filing and web-hosting of a draft and final abridged prospectus alongside draft and final offer documents, require QR codes and links to access the red herring prospectus, abridged prospectus and price band advertisement, and add a depository mechanism to record specified securities as "non-transferable" where lock in cannot be created. Schedule VI is revised to add condensed disclosures including summary of contingent liabilities, related party transactions, standardized business, financial and shareholder summaries, and cross referencing and presentation rules for abridged prospectuses; these changes alter submission, hosting and disclosure formats for public offers.
Amendments mandate inclusion, filing and web-hosting of a draft and final abridged prospectus alongside draft and final offer documents, require QR codes and links to access the red herring prospectus, abridged prospectus and price band advertisement, and add a depository mechanism to record specified securities as "non-transferable" where lock in cannot be created. Schedule VI is revised to add condensed disclosures including summary of contingent liabilities, related party transactions, standardized business, financial and shareholder summaries, and cross referencing and presentation rules for abridged prospectuses; these changes alter submission, hosting and disclosure formats for public offers.
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