Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
SEBI has deferred the effective date of the intraday borrowing guidelines for mutual funds, moving the applicability of clause 5.9.1 of the Master Circular to July 15, 2026. The addendum responds to operational challenges raised by asset management companies and preserves the borrowing framework already prescribed for mutual funds, while postponing implementation of the specific intraday borrowing requirements.
SEBI has deferred the effective date of the intraday borrowing guidelines for mutual funds, moving the applicability of clause 5.9.1 of the Master Circular to July 15, 2026. The addendum responds to operational challenges raised by asset management companies and preserves the borrowing framework already prescribed for mutual funds, while postponing implementation of the specific intraday borrowing requirements.
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