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1. Permission to a person resident outside India to enter into exchange traded currency derivatives

2. Disallowance of commodity derivative loss - speculative loss or not - Assessee is engaged in one and only business of derivative trading in different commodity exchanges...

3. See Regulation 4 - Permissible foreign exchange derivative contract - - Schedule I of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS)...

4. Permission to enter into a foreign exchange derivative contract - Regulation 4 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS,...

5. Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

6. Addition u/s 43(5) - Loss in commodity derivatives trading business was non-speculative - Reading clause (e) of the first proviso to section 43(5), and sections 70(1)...

7. Derivative trading loss as business loss - when undisputedly assessee has entered into transaction of derivatives after 01.04.2006 in a recognised stock exchange as per...

8. FEMA (Foreign Exchange Derivative Contracts) (Amendment) Regulations, 2012 - Amendment in Schedule II - Notification

9. Arbitration award - Share Purchase Agreement (SPA) - What the law prohibits under Section 18A read with Section 16 read with the SEBI circular of 1st March 2000 is not...

10. Norms for Debt Exchange Traded Funds (ETFs)/Index Funds

11. Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2019

12. Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2018

13. The Securities and Exchange Board of India (SEBI) issued the (Second Amendment) Regulations in 2024 to amend the Prohibition of Insider Trading Regulations, 2015. The...

14. SEBI issued a circular on Standard Operating Procedure for handling Stock Exchange outage and extending trading hours in Commodity Derivatives segment. The circular...

15. The loss could not be qualified as Speculative, because it was incurred by the assessee in the trading conducted in derivatives and since the derivative trading was...