Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Certification requirements for securities-market personnel now use "specified person" in place of "associated person", except in the proviso to regulation 3(1). A specified person includes a principal or employee of an intermediary, agent, distributor or other natural person engaged in securities-market business, and employees working in India for foreign portfolio or foreign venture capital investors. Certification may be obtained through an NISM-specified course or programme, in consultation with SEBI, alongside existing routes; related timing provisions are aligned accordingly. Certificate validity and renewal may extend beyond three years where specified by SEBI. Consequential terminology changes apply to the Debenture Trustees and Self Regulatory Organizations Regulations. The amendments took effect on 8 October 2026.
Certification requirements for securities-market personnel now use "specified person" in place of "associated person", except in the proviso to regulation 3(1). A specified person includes a principal or employee of an intermediary, agent, distributor or other natural person engaged in securities-market business, and employees working in India for foreign portfolio or foreign venture capital investors. Certification may be obtained through an NISM-specified course or programme, in consultation with SEBI, alongside existing routes; related timing provisions are aligned accordingly. Certificate validity and renewal may extend beyond three years where specified by SEBI. Consequential terminology changes apply to the Debenture Trustees and Self Regulatory Organizations Regulations. The amendments took effect on 8 October 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
