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Case Law Details

Case Name : Pyramid Saimira Theatre Ltd. Vs SEBI
Related Assessment Year : 07/04/2010
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FUTP Regulations – Regulation 3(b) does not import any concept of fraud at all and words ‘any manipulative or deceptive device or contrivance’ do not require any state of mind.

Any act, omission or concealment to be a fraud within the meaning of the Regulations need not be committed in a deceitful manner; intention to deceive is not an essential requirement of the definition of fraud as given in the Regulations; even making a false statement without believing it to be true is by itself an act of fraud.

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