May 91 min readSAT's ruling on Synchronized TradesThe trading pattern of synchronized trades between the same parties over a sustained period or numerous days leads to the inference of...
May 81 min readNotes of accounts form part of the Balance sheet: SCThe Hon’ble SC holds that in tune with Section 134(7) of the Companies Act, 2013, notes of account do form part of the Balance Sheet and...
May 71 min readWhat constitutes Unpublished Price Sensitive Information (‘UPSI’)?The Securities Appellate Tribunal opines on what constitutes Unpublished Price Sensitive Information (‘UPSI’) - SEBI (Prohibition of...