12 August 2024

Search Results for Tag : disclosure

International Cases

Supreme Court must not give leave to appeal on an interlocutory matter unless it is in interests of justice to have proposed appeal heard and determined before trial(11.04.2017)

Applicant is registered tax agent in respect of 15 companies having their registered offices in New Zealand. In 2014, Commissioner of Inland Revenue r.....

Tags : Notice, Issuance, Information, Disclosure

Disclosure of past record is necessary to meet pressing social need(30.07.2018)

Present appeal concerns the legality under the Human Rights Act, 1998 and the European Convention on Human Rights and Fundamental Freedoms of an Enhan.....

Tags : Information, Disclosure, Record, Certificate

Onus rests on the taxpayer to establish, on a balance of probabilities, that it has fully met the requirements of the provision(07.12.2021)

The primary issue before the SCA was whether the Commissioner for South African Revenue Services (SARS) was correct in rejecting Purveyors’ voluntary .....

Tags : Voluntary disclosure, Non-compliance, Provision

Disclosure for the purpose of an investigation or identification of wrongdoers is excluded from Section 42(1)(c) of RICA(04.04.2023)

The Appellant was an online store trading in corporate gifts and clothing. As a result of the nature of the business, it fell victim to a type of inte.....

Tags : Information, Disclosure, Provisions

Financial settlements between spouses reopened for non-disclosure of assets(14.10.2015)

The United Kingdom Supreme Court considered the effects of material non-disclosure at financial settlement between husband and wife on divorce in

Tags : Divorce, settlement, non-disclosure, financial, order

Impermissible disclosure of confidential information is no less impermissible because information is passed on in confidence, or “off the record”(19.10.2016)

Claim by Ingenious Media and Mr McKenna was brought by way of an application for judicial review, it was a straightforward claim for breach of a duty .....

Tags : Information, Disclosure, Permissibility

A document is restricted information, if the disclosure of same could reasonably be expected to frustrate the deliberative process of the Competition Commission(13.10.2017)

The initial complaint was submitted to the Commission by Mr Parsons ("the Parsons complaint") wherein he alleged that the tyre manufacturers simultane.....

Tags : Litigation privilege, Documents, Disclosure, Protection

Top Story

Regulatory disclosure and public interest(16.12.2015)

The Supreme Court dismissed appeals arising out of Central Information Commission’s orders requiring the Reserve Bank of India to disclose information.....

Tags : Rbi, fiduciary relationship, disclosure, rti

Actually, I’m an actuary(25.07.2016)

Maybe a comparison with weather forecasters is unfair to actuaries. After all, meteorologists have algorithms, supercomputers to further their voodoo .....

Tags : actuary, insurance, risk assessment, financial disclosure

News

Supreme Court Seeks Action Plan on Recovery of Bad Loans(21.11.2016)

Supreme Court has said that disclosure of names of debtors, who owe Rs 500 crore or more to banks, will not lead "anywhere" as the important issue is .....

Tags : Supreme Court, Non-Performing Assets, disclosure, debtors

Delhi HC Strikes Down Certain Parts of ICDS Provisions and CBDT Notifications(09.11.2017)

Delhi High Court has struck down Parts II, III, VI, VII and VIII of the Income Computation and Disclosure Standards (ICDS) and certain connected Notif.....

Tags : Delhi High Court, Income Computation and Disclosure Standards, Central Board of Direct Taxes

Delhi HC Strikes Down Parts Of ICDS Provisions And CBDT Notifications(13.11.2017)

Delhi High Court has struck down certain portions of Parts I, II, III, IV, VI, VII and VII of Income Computation and Disclosure Standards (ICDS) and c.....

Tags : Delhi High Court, Income Computation and Disclosure Standards

SC Issues Notice on Plea for Disclosure of Clinical Trial & Efficacy Data of COVID Vaccines(09.08.2021)

Supreme Court has issued notice on a Public Interest Litigation (PIL) seeking public disclosure of clinical trial data and post vaccination efficacy d.....

Tags : Supreme Court, Disclosure of Clinical Trial & Efficacy Data of COVID Vaccines

MCA: Companies to Disclose Details of Crypto Currency in Financial Statements(11.08.2021)

Ministry of Corporate Affairs has stated that Companies have to disclose details of Crypto Currency in Financial Statements while answering a question.....

Tags : Ministry of Corporate Affairs, Disclosure of Crypto Currency

SC: Disclosure Statements can’t establish Charges Beyond Reasonable Doubt on its Own(14.08.2023)

Supreme Court has held that although disclosure statements hold significance as a contributing factor in unriddling a case, they are not so strong a p.....

Tags : Supreme Court, Disclosure Statements, Beyond Reasonable Doubt

Del. HC: Solicitor General’s Opinion to Government Exempted from Disclosure Under RTI Act(26.12.2023)

Delhi High Court while observing that relationship between Solicitor General (SG) of India and Government of India is a fiduciary relationship, has he.....

Tags : Delhi High Court, Solicitor General, Advice, Disclosure

SC: Conviction Based on Disclosure Statement Sustained Only When Resultant Recovery Is Unimpeachable(09.11.2021)

Supreme Court has observed that to convict an accused exclusively on the basis of his disclosure statement and the resultant recovery of inculpatory m.....

Tags : Supreme Court, Conviction Based on Disclosure Statement

Delhi HC Refuses to Stay CIC Order Requiring Hockey India to Disclose List of Salaries Under RTI(14.01.2022)

Delhi High Court has refused to stay the order passed by Central Information Commission (CIC) directing Hockey India to disclose certain information, .....

Tags : Delhi High Court, Disclosure of List of Salaries

Supreme Court Refuses To Entertain Plea Against Disclosure of Income Sources by Poll Candidates(30.01.2017)

Supreme Court has refused to hear petition filed by Lucknow-based NGO Lok Prahari seeking disclosure of sources of income by candidates for Parliament.....

Tags : Supreme Court, Disclosure of Income, Elections

Allahabad High Court Denies Relief to Petitioner on Non Disclosure of Godowns(26.02.2020)

Allahabad High Court has denied any relief to the Petitioner as there was a nondisclosure of godowns and non-payment of tax which ultimately demonstra.....

Tags : Allahabad High Court, Non Disclosure of Godowns

Delhi HC: Disclosure by Arbitrator is Not a Discretionary But a Mandatory Requirement(09.12.2022)

Delhi High Court has held that disclosure by the arbitrator under Section 12 r/w 6th Schedule of the Arbitration & Conciliation Act is not a discretio.....

Tags : Delhi High Court, Arbitration & Conciliation, Disclosure

SC: Courts Must Apply Mind to Decide Recruitment Cases Related to Non-Disclosure of Criminal Cases(26.02.2024)

SC has held that broad-brushing every non-disclosure as disqualification will be unjust and will tantamount to being completely oblivious to ground re.....

Tags : Supreme Court, Recruitment Cases, Non-Disclosure

Delhi HC: Complete Disclosure of Food Article Being Vegetarian or Non-Vegetarian Fundamental(03.03.2022)

Delhi High Court has observed that since the right of a person under Article 21 and 25 of the Constitution of India is impacted by what is offered on .....

Tags : Delhi High Court, Complete Disclosure of Food Article

SC: Communicating ACR to Employee w/o Sufficient Time to Challenge it is Same as Non-Disclosure(27.02.2023)

Supreme Court has held that failure to accord sufficient time for an employee to challenge assessment of their performance for a particular year in an.....

Tags : Supreme Court, Annual Confidential Report, Non-Disclosure

Supreme Court: Cannot Burden Insurer to Follow Up on Insufficient Disclosure of Material Facts(19.06.2019)

Supreme Court has noted that it is responsibility of the insured while making the proposal to make a clear and specific disclosure of material facts a.....

Tags : Supreme Court, Insufficient Disclosure

Patna HC Directs State to Ensure Public Briefing Everyday Disclosing Covid Related Information(19.04.2021)

Patna High Court has directed Principal Secretary of the State Health Department to bring information about availability of covid related facilities i.....

Tags : Patna High Court, Disclosure of Covid Related Information

Government: Bank Deposits Before April 01, 2016 Can be Declared Under PMGKY(19.01.2017)

Govt has clarified that deposits in bank accounts made before 1 April 2016 can also be declared under Pradhan Mantri Garib Kalyan Yojana (PMGKY), the .....

Tags : Bank Deposits, Pradhan Mantri Garib Kalyan Yojana, income disclosure scheme

CBDT: No TDS or Advance Tax Credit For Disclosure Made Under PMGKY(19.01.2017)

Central Board of Direct Taxes (CBDT) has clarified that no credit will be allowed against advance tax paid or Tax Deducted at Source (TDS) or Tax Coll.....

Tags : Central Board of Direct Taxes, Pradhan Mantri Garib Kalyan Yojana, income disclosure scheme, TDS, TCS

Govt: PMGKY Not Applicable on Jewellery, Stocks, Immovable Properties, Foreign Accounts(19.01.2017)

Government has clarified that only unaccounted domestic cash holding can be declared through Pradhan Mantri Garib Kalyan Yojna (PMGKY) and not jewelle.....

Tags : Pradhan Mantri Garib Kalyan Yojana, income disclosure scheme

ELECTION - Why No Rule for Assets Disclosure by Candidates: SC to Centre(13.03.2019)

Supreme Court has asked Centre why it had not amended Conduct of Election Rules, as per SC’s 2018 ruling, for compulsory disclosure of assets and sour.....

Tags : Supreme Court, Election, Asset Disclosure

Allahabad High Court Directs Disclosure of Criminal History of Citizens on Public Domain(27.12.2021)

Allahabad High Court has asked the Director-General of Police, Uttar Pradesh Police to disclose the details of the website/platform from where informa.....

Tags : Allahabad High Court, Disclosure of Criminal History of Citizens

Karnataka HC: Investigating Officer has No Right to Disclose Private Data to Third Party(15.03.2021)

Karnataka High Court has held that an investigating officer has no right to disclose the private date seized from the smartphones or electronic gadget.....

Tags : Karnataka High Court, Disclosure of Private Data

Del. HC: ITSC Can Only Grant Immunity from Penalty & Prosecution in Case of Full & True Disclosure(15.04.2024)

Delhi High Court has held that the power to grant immunity from penalty and prosecution is entrusted to the Income Tax Settlement Commission (ITSC) on.....

Tags : Delhi High Court, Income Tax Settlement Commission, Penalty & Prosecution, True Disclosure

SC: Investigating Officer Must Narrate Statement of Accused to Prove Disclosure Statement(22.04.2024)

SC has held that for proving disclosure statement the Investigating Officer would be required to narrate what accused stated to him. He essentially te.....

Tags : Supreme Court, Investigating Officer, Disclosure Statement

Government Notifies SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2022(25.03.2022)

Central Government has notified the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regula.....

Tags : Central Government, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2022

Delhi High Court: Material on Which Prosecution Bases its Case Cannot be Disclosed in Parts(27.05.2024)

Delhi HC has observed that prosecution cannot disclose the material on which it bases its case in parts as requirement of full disclosure is an extrem.....

Tags : Delhi High Court, Full Disclosure, Fair Trial

SEBI Notifies Issue of Capital and Disclosure Requirements (Second Amendment) Regulations, 2021(10.05.2021)

Securities and Exchange Board of India (SEBI) has notified the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (.....

Tags : Securities and Exchange Board of India, Issue of Capital and Disclosure Requirements (Second Amendment) Regulations, 2021

ITAT, Mumbai: Assessing Officer Cannot Make Addition on Basis of Suo-Moto Disclosure of Assessee(15.04.2022)

Income Tax Appellate Tribunal, Mumbai has ruled that the Assessing Officer cannot make any addition to assessee's income on the basis of the suo-moto .....

Tags : Income Tax Appellate Tribunal, Addition on Basis of Suo-Moto Disclosure

Govt. Postpones ICDS Norms Enforcement By a Year(07.07.2016)

Govt. has said that Income Computation and Disclosure Standards (ICDS) will now be applicable from the current fiscal year as against 2015-16 notified.....

Tags : Govt. , Income Computation and Disclosure Standards (ICDS)

Bombay HC Pulls Up I&B Ministry Over Disclosure of Personal Details of RTI Applicants(30.10.2020)

Bombay High Court has pulled up the Union Ministry of Information and Broadcasting after being informed that personal details of more than 4000 of Rig.....

Tags : Bombay High Court, Disclosure of Personal Details of RTI Applicants

SEBI Tightens Disclosure Norms, Imposes Hefty Penalty for Non-compliance(16.06.2017)

Securities and Exchange Board of India (SEBI) has tightened compliance norms by levying hefty penalty of up to Rs. 1 crore and provision to prosecute .....

Tags : Securities and Exchange Board of India, disclosure norms

Delhi HC Seeks Centre's Response on Plea to Disclose Names of Persons Arrested in Delhi Riots Cases(13.07.2020)

Delhi High Court has directed the Central Government to file a response in plea alleging that Delhi Police had violated section 41C of the Criminal Pr.....

Tags : Delhi High Court, Disclosure of Arrested Persons, Delhi Riots Case

CIC Stays Order on Disclosure of Information on Non-Performing Assets(08.07.2021)

Central Information Commission (CIC) has stayed the order of the First Appellate Authority (FAA) of the Reserve Bank of India (RBI) which had directed.....

Tags : Central Information Commission, Disclosure of Information on Non-Performing Assets

Notifications & Circulars

Disclosure in "Notes to Accounts" to the Financial Statements- Divergence in the asset classification and provisioning(18.04.2017)

1. Please refer to paragraph 22 of the Fourth Bi-monthly Monetary Policy Statement, 2015-16 announced on September 29, 2015 on the captioned subject. .....

Tags : Statements, Disclosure, Asset classification

Orissa HC: Disclosure of COVID Patients' Identities Must Pass 'Triple Test' of Privacy Judgment(13.08.2020)

Orissa High Court has cautioned the Authorities to ensure that in case they reveal the identity of a COVID patient/ suspect, the same is done in accor.....

Tags : Orissa High Court, Disclosure of COVID patients’ Identities

Supreme Court: Disclosure Made by Accused Irrelevant if Fact Previously Known to Police(12.08.2024)

Supreme Court has held that, if a disclosure is made by the accused under Section 27 of the Indian Evidence Act, 1872 regarding the crime, such disclo.....

Tags : Supreme Court, S. 27 of IEA, Disclosure

Cal. HC: Award Liable to be Set Aside When Arbitrator Fails to Disclose His Appearance for Claimant(31.07.2023)

Calcutta High Court while observing that Arbitration Act cast a continuous duty on arbitrator to remain neutral, has held that award is liable to be s.....

Tags : Calcutta High Court, Arbitration, Disclosure

Delhi HC Issues Notice in Plea Seeking Disclosure on Fee Hike Proposals of Private Schools(27.07.2020)

Delhi High Court has issued notice in a plea seeking a direction to be issued to the Directorate of Education to upload orders passed by them while ex.....

Tags : Delhi High Court, Disclosure on Fee Hike Proposals of Private Schools

Delhi High Court: Arbitral Award Set Aside Due to Failure of Arbitrator to Disclose Conflict(10.10.2024)

Delhi High Court while setting aside the arbitral award due to failure on part of arbitrator to disclose conflict, has held that the duty of arbitrato.....

Tags : Delhi High Court, Arbitral Award, Disclosure

Raj HC: Non-Disclosure of Information Wasn’t a Ground for Disqualification Before 2015 Amendment Act(25.10.2024)

Rajasthan High Court has held that prior to 2015 Amendment Act there was no existence of disqualification under Section 12 of Arbitration and Concilia.....

Tags : Rajasthan High Court, Non-Disclosure, Disqualification

Judgments

Reasoning or rationing must be accorded by CIC while ordering disclosure of any information(08.11.2016)

Petitioner seeks quashing of order passed by Central Information Commission allowing appeal of Respondent and directing Petitioner to provide informat.....

Tags : Information, Disclosure, Directions

SEBI proposes changes to InvIT disclosures(15.06.2016)

The Securities and Exchange Board of India released a consultation paper

Tags : invit regulations, disclosure, accounting standards

AIFIs to submit balance sheets, consolidated prudential reports(23.06.2016)

RBI introduced the Reserve Bank of India (Financial Statements of All India Financial Institutions - Presentation, Disclosure and Reporting) Direction.....

Tags : all india financial institutions, disclosure, balance sheet, yearly

Disclosure in the "Notes to Accounts" to the Financial Statements - Divergence in the asset classification and provisioning(01.04.2019)

Please refer to our circular DBR.BP.BC.No.63/21.04.018/2016-17 dated April 18, 2017, on the captioned subject, requiring disclosures by banks where di.....

Tags : Disclosure, Financial Statements, Asset classification

Additional disclosures by NBFCs in public issue of debt securities(15.09.2015)

The Securities Exchange Board of India notified new disclosures to be made by Non-Banking Financial Corporations in offer documents for public issue o.....

Tags : Disclosure, nbfc, public offer, debt

Automation of Continual Disclosures under Regulation 7(2) of SEBI (Prohibition of Insider Trading) Regulations, 2015(16.06.2021)

1. SEBI, vide circular no. SEBI/HO/ISD/ISD/CIR/P/2020/168 dated September 09, 20201, implemented the System Driven Disclosures in phases, under SEBI (.....

Tags : Automation, Continual Disclosures

Employment status of a person sought under RTI Act, can be furnished to spouse for purpose of deciding maintenance(02.08.2017)

Appellant had filed RTI application in year 2016, seeking information regarding details of EPF Account No. & EPF Account statement of wife of Appellan.....

Tags : Information, Disclosure, EPF Account

SC: Proposer Duty Bound to Disclose Pre-Existing Ailments to the Insurer(22.10.2020)

Supreme Court has observed that a proposer who seeks to obtain a policy of life insurance is duty bound to disclose pre-existing medical condition to .....

Tags : Supreme Court, Disclosure of Pre-Existing Ailments

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Comes into Force(01.12.2015)

SEBI on 2 September 2015 notified SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which has come into force from 1 December .....

Tags : SEBI, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

MP HC: Disclosure of Details of Victim to Media is a Violation of Article 21(06.11.2020)

Madhya Pradesh High Court has held that production of victims and suspects before the media, as well as disclosure of personal information of the susp.....

Tags : Madhya Pradesh High Court, Disclosure of Details of Victim to Media

J&K HC: No Violation of Detenue’s Rights for Non-Disclosure of Confidential Intel in Public Interest(10.04.2025)

Jammu & Kashmir and Ladakh High Court has observed that merely because confidential information was not provided to detenue for public interest, it ca.....

Tags : J&K High Court, Non-Disclosure, Public Interest

SC: If Recovery Isn't Proved to be Based on Disclosure of Accused then S.27 Can't Aid Prosecution(27.02.2025)

Supreme Court has observed that if recovery is not proved to be in furtherance of the confessional statement by accused then Section 27 of Indian Evid.....

Tags : Supreme Court, Disclosure of Accused, Section 27

Supreme Court: For Conviction, Disclosure Statements Alone are Insufficient(31.01.2025)

Supreme Court has stated that disclosure statement under Section 27 of the Indian Evidence Act, 1872 is not sufficient to prove guilt of the accused i.....

Tags : Supreme Court, Disclosure Statements, Insufficient

If FIR, prima facie, discloses commission of an offence, Court does not normally stop the investigation(16.02.2018)

Present petition has been filed by the Petitioners seeking issuance of writ order or direction in the nature of Certiorari quashing the impugned F.I.R.....

Tags : Offence, Disclosure, Investigation

Disclosures on Margin obligations given by way of Pledge/ Re-pledge in the Depository System(02.09.2020)

1. Regulation 29 (4) of the SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 2011 (herein after referred as "Takeover Regulations") .....

Tags : Disclosures, Margin obligations, Depository System

Continuous disclosures in compliances by InvITs-Amendments(22.07.2021)

1. SEBI issued Circular No. CIR/IMD/DF/127/2016 dated November 29, 2016 has inter alia prescribed guidelines for Grievance Redressal Mechanism for Inv.....

Tags : Disclosures, Compliances, InvITs

SC Issues Notice on Plea to Regulate Police Officers' Social Media Disclosures on Investigations(25.10.2021)

Supreme Court has issued notice in a writ petition seeking issuance of directions to the Centre for framing rules and regulations or guidelines to gov.....

Tags : Supreme Court, Social Media Disclosures on Investigations

Madras HC to Police: Register Offence of Cheating for Failure to Disclose Impotency Before Marriage(28.07.2022)

Madras High Court has directed the police to register offence of cheating under Section 417 and 420 of Indian Penal Code against the husband who decei.....

Tags : Madras High Court, Impotency, Non-Disclosure, Cheating

SC: Disclosure Made to Settlement Commission Needn't be Something that Wasn’t Discovered by AO(27.09.2023)

Supreme Court has held that Section 245C r/w Section 245H of Income-Tax Act only contemplates full and true disclosure of income to be made before Set.....

Tags : Supreme Court, Settlement Commission, Disclosures, Assessing Officer

Bombay HC: GST Return Details of Company Exempt from Disclosure under RTI Act(16.10.2025)

Bombay High Court on October 14 held that a company's Goods and Services Tax (GST) return filings are confidential and cannot be disclosed under the R.....

Tags : Goods and Services Tax, Right to Information, Public Disclosure

Bombay HC: GST Return Details of Company Exempt from Disclosure under RTI Act(16.10.2025)

Bombay High Court on October 14 held that a company's Goods and Services Tax (GST) return filings are confidential and cannot be disclosed under the R.....

Tags : Goods and Services Tax, Right to Information, Public Disclosure

Publishing of investor charter and disclosure of complaints by Debenture Trustees on their websites(30.11.2021)

1. In order to facilitate investor awareness about various activities where an investor has to deal with DTs for availing various services, SEBI has d.....

Tags : Publishing, Investor Charter, Disclosure, Complaints

Authorities are entitled to claim exemption when disclosure of information risks possibility of its misuse(15.05.2019)

In facts of the present case, the Appellant filed an application under the Right to Information Act, 2005 (RTI Act) before the Central Public Informat.....

Tags : Information, Disclosure, Public interest

Non-compliance with provisions related to continuous disclosures(29.12.2021)

1. SEBI vide circular no. SEBI/HO/DDHS/DDHS/CIR/P/2020/231 dated November 13, 2020 prescribed a uniform structure for levying fines and taking action .....

Tags : Non-compliance, Provisions, Continuous disclosures

Disclosure requirement for Asset Management Companies(25.08.2022)

1. SEBI has amended the definition of "associate" as per clause (c) of sub-regulation (1) of regulation 2 of SEBI (Mutual Funds) Regulations, 1996 vid.....

Tags : Disclosure requirement, Asset Management

Order to disclose PM’s university degree stayed(01.07.2016)

Gujarat High Court allowed an interim stay of a CIC decision directing Gujarat University to disclose details of Prime Minister Modi’s university degr.....

Tags : university, degree, disclosure, prime minister, narendra modi

Mere apprehensions of misuse of information or alleged inconspicuous actions of a citizen cannot take away their right to information(06.06.2018)

The Complainant sought information regarding under construction officer's mess, accommodation in Coastal Regulatory Zone in terms of copy of the NOC o.....

Tags : Information, Disclosure, Denial, Suspicion

Information is liable to be disclosed when larger public interest of the employees is involved(18.04.2019)

The Appellant vide his RTI application sought information regarding Cambata Aviation Pvt. Ltd., certified copy of the balance sheet and P/L Account fo.....

Tags : Information, Disclosure, Entitlement

Disclosures and compliance requirements for Issuance and Listing of Municipal Debt Securities(24.11.2022)

1. SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015 (ILMDS Regulations) and circulars issued thereunder, provide the framework .....

Tags : Disclosures, Compliance requirements, Green debt security

Information relating to wages of employees has to be voluntarily disclosed by public authority(11.05.2017)

Appellant sought information regarding M/s. Laxmi Distribution. Specifically, he sought relationship between one Mr. H.B. Singhvi and M/s. Laxmi Distr.....

Tags : Information, Disclosure, Direction

No specific exemption is codified which allowed non-disclosure of information on basis that the matter on which information is sought is sub-judice(30.05.2019)

In facts of present case, the CPIO, vide its letter stated that as per the advice of the CVC, a prosecution sanction order issued against the Appellan.....

Tags : Information, Disclosure, Exemption

Brokers to disclose proprietary commodity trading(25.05.2016)

The Securities and Exchange Board of India has mandated disclosure of proprietary trading by brokers in the commodity derivatives market to clients. P.....

Tags : Commodity trading, broker, disclosure

SEBI underlines the need for analysis and disclosure of risks of trading in F&O(25.01.2023)

Under the supervision of a working group, SEBI has conducted a study analysing the trends in both participation and in profits and losses of individua.....

Tags : Disclosure, Risks, Trading

Promoters are obliged under MOFA to make true and full disclosure of a sanctioned layout plan(25.01.2019)

The case of the Plaintiff was that after having disclosed a sanctioned layout containing 15 buildings and open and amenity spaces including Recreation.....

Tags : Disclosure, Duty, Sanctioned plan

Revised disclosure formats under Regulation 7 of SEBI (Prohibition of Insider Trading) Regulations, 2015(09.02.2021)

1. SEBI, vide Circular nos. CIR/ISD/01/2015 dated May 11, 2015 and CIR/ISD/02/2015 dated September 16, 2015, had specified the formats for disclosures.....

Tags : Revised, disclosure formats

Amendment to circular for mandating additional disclosures by FPIs that fulfil certain objective criteria(20.03.2024)

1. SEBI vide Circular No. SEBI/ HO/ AFD/AFD-PoD-2/CIR/P/2023/148 dated August 24, 2023 mandated additional disclosures for FPIs that fulfil objective .....

Tags : Amendment, Additional disclosures, FPIs

Chhattisgarh HC: Timely Appointment of Electronic Evidence Examiners Vital in Cyber Crime Probes(16.10.2025)

Chhattisgarh High Court raised concern over the lack of Examiners of Electronic Evidence in the state, stating that this absence hampers the efficienc.....

Tags : Goods and Services Tax, Right to Information, Public Disclosure

Bombay HC: GST Return Details of Company Exempt from Disclosure under RTI Act(16.10.2025)

Bombay High Court on October 14 held that a company's Goods and Services Tax (GST) return filings are confidential and cannot be disclosed under the R.....

Tags : Goods and Services Tax, Right to Information, Public Disclosure

In absence of any remote connection with larger public interest, information relating to attendance record of staff members would be exempted(31.08.2020)

The Appellant filed an application under Delhi Right to Information Act, 2001 (DRTI Act, 2001) before Respondent No. 5 (Director of Education, Delhi) .....

Tags : Information, Disclosure, Entitlement

No larger public interest overriding the right to privacy of the donors and donees of electoral bonds; information are exempt under provisions of RTI Act(21.12.2020)

The Appellant has filed the instant appeal on the grounds that, reply given by the CPIO was wrong, incomplete and misleading. The Appellant pleaded th.....

Tags : Information, Disclosure, Public interest

System-driven Disclosures in Securities Market(21.12.2016)

1. SEBI, vide circular dated December 01, 2015, had introduced the system-driven disclosures in securities market detailing the procedure to be adopte.....

Tags : System –driven, Disclosures, Introduction

Amendment to Circular for mandating additional disclosures by FPIs that fulfil certain objective criteria(01.08.2024)

1. SEBI vide Circular No. SEBI/ HO/ AFD/ AFD-PoD-2/CIR/P/2023/148 dated August 24, 2023 mandated additional disclosures for FPIs that fulfil objective.....

Tags : Amendment, Additional disclosures, FPIs

An award rendered by a person who is ineligible to act as an arbitrator cannot be considered as an arbitral award(05.12.2022)

The Appellants have filed the present appeal under Section 37 of the Arbitration and Conciliation Act, 1996 ('the A and C Act') impugning an order ren.....

Tags : Arbitrator, Appointment, Disclosure

Circular on Mutual Funds(18.03.2016)

The Securities and Exchange Board of India notified amendments to increase.....

Tags : Mutual fund, transparency, disclosure, offer documents

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2015.(14.08.2015)

SEBI made regulations to amend the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009. The amendm.....

Tags : sebi, amendment, issue of capital, disclosure

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fifth Amendment) Regulations, 2015(14.08.2015)

SEBI made regulations to amend the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009. These are .....

Tags : sebi, amendment, issue of capital, disclosure

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Seventh Amendment) Regulations, 2022(05.12.2022)

In exercise of the powers conferred by section 11, subsection (2) of section 11A and section 30 of the Securities and Exchange Board of India Act, 199.....

Tags : Listing Obligations, Disclosure Requirements, Regulations

Minutes of full house of Bar Council should not be disclosed and put in public domain(14.02.2017)

Petitioner impugns orders passed by Central Information Commission directing that, details sought by Respondent no. 2 be put in public domain voluntar.....

Tags : Meetings, Information, Disclosure

Havells wins trade mark battle against upcoming IPO(30.04.2016)

Havells Pvt. Ltd. trade mark infringement suit against a similarly titled company survived dismissal for lacking a fresh cause of action. The suit was.....

Tags : Havells, trade mark, ipo, disclosure

Court dismisses petition against Devendra Fadnavis for not disclosing imprisonable offences in nomination(19.08.2015)

Determining an application against a petition against Devendra Gangadhar Fadnavis, Chief Minister of Maharashtra, for not having disclosed pending cha.....

Tags : Election, material fact, disclosure, nomination

RBI relaxes LTD guidelines for co-operative banks(07.07.2016)

The Reserve Bank of India relaxed guidelines for raising and redeeming Long Term (Subordinated Deposits by co-operative banks, replacing them instead .....

Tags : long term deposit, cooperative bank, disclosure

Amendment to the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018(27.04.2022)

In exercise of the powers conferred under section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the .....

Tags : Amendment, Issue of Capital, Disclosure Requirements, Regulations

Disclosure of divergence in the asset classification and provisioning by banks(31.10.2019)

1. Under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR Regulations') a listed entity shall dis.....

Tags : Disclosure, Divergence, Asset classification

Introduction of system-driven disclosures in securities market(01.12.2015)

The Securities and Exchange Board of India proposed information disclosure by stock exchanges, depositories and register and share transfer agents thr.....

Tags : Disclosure, stock exchange, depositories, existing system

A mandamus would be issued to only to enforce a legal right(04.09.2017)

The Petitioners have filed the present petition, praying for issue an appropriate Writ, order and/or direction including an order, direction or writ i.....

Tags : Cost Model, Disclosure, Right

Entire process of grant of promotion to the eligible officials should be carried out in a completely transparent and objective manner(09.08.2017)

In present case, the Appellant sought information regarding details of total vacancies created in the cadre of Group 'A' (Assistant Commissioner), det.....

Tags : Promotions, Reservation, Information, Disclosure

In an Appeal proceeding, the onus to prove that denial of information was justified shall be on the CPIO(10.10.2017)

The Appellant vide his RTI application sought information regarding file number relating to amendments made in the Central Excise Act by the Central E.....

Tags : Information, Disclosure, Direction

Protect identities of examiners to ensure fair play(04.02.2016)

The Supreme Court allowed in part appeals questioning the decision of the Kerala High Court that the Respondents were entitled not only to get informa.....

Tags : Rti, disclosure of identity, examiner

Publishing investor charter and disclosure of investor complaints by Merchant Bankers on their websites for private placement of units by InvITs proposed to be listed(16.12.2021)

1. With a view to provide investors relevant information about the primary market issuances by InvITs, an Investor Charter has been prepared by SEBI i.....

Tags : Investor charter, Disclosure, Investor complaints

Copyright © 2025 - All Rights Reserved