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Qualifying conditions in Regulation 27(1)(i)-(iii) of the SEBI (Credit Rating Agencies) Regulations, 1999 govern all three sub-clauses — borrower, subsidiary and associate of promoter alike — and not merely associates; harmonious construction prevails over literal punctuation-based reading
Acuite Ratings & Research Ltd. v. Securities and Exchange Board of India
(2026) TaxCorp(CL) 31113 (SAT)
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Writ against RERA auction notice dismissed where underlying Recovery Certificate unchallenged and NCLT remains the proper forum to assert IBC moratorium rights during CIRP
M. Govind Reddy v. State of Karnataka
(2026) TaxCorp(CL) 31103 (HC-KARNATKATA)
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