Home Highlights November 2019 Year 2019 This

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1. This circular amends the requirement under Chapter 1 at Para 4.3.3.1 of the SEBI Master Circular (Stock Exchanges and Clearing Corporations) dated October 16, 2023,...

2. Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives segment) - Circular

3. Changes to the Framework to Enable Verification of Upfront Collection of Margins from Clients in Cash and Derivatives segments - Circular

4. TP Adjustment - Design Engineering Services - in the TP study report assessee applied margins at the entity level - it cannot be precluded from furnishing segmental...

5. Extension of implementation date of Circular on ‘Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives Segment)’ - Circular

6. Review of Margin Framework for Commodity Derivatives Segment

7. This circular revises position limits for trading members (TMs) in equity derivatives segment. Overall position limit for TMs (proprietary + client) is increased to...

8. TP adjustments towards AMP expenditure pertaining to trading segment AND reimbursement of warranty expenses to AE - the AMP expenses and warranty expenses cannot be...

9. Transfer pricing (TP) adjustment - the learned TPO was not justified in comparing the gross margin in export segment vis-a-vis gross margins in domestic segment. - There...

10. Short deduction / collection of Security Transaction Tax (STT) - Liability of National Stock Exchange (NSE) - On occasions where client codes for institutional trades...

11. New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

12. Long Term Capital Gains - claim of conversion of agriculture land into stock-in-trade - The assessee was required to disclose such lands as stock in trade in books of...

13. This case pertains to the addition made u/s 69A of the Income Tax Act regarding unexplained cash found during a search operation. The assessee produced a cash book to...

14. Transfer pricing adjustment made to alleged international transaction of AMP expenditure incurred by assessee disallowed due to lack of evidence that assessee agreed to...

15. Modification to Standard Operating Procedure in the cases of Trading Member / Clearing Member leading to default - Circular