Did the absence of a single word —'or' — in NSE's listing agreement with Oracle Financial help the company save Rs 142 crore in taxes on dividend?Sebi's model listing agreement as well the listing agreement of the other equity exchange BSE have the following clause: "the company further agrees that the minimum time gap between the two book closures and/or record dates would be at least 30 days." However, NSE's listing agreement says: "The issuer further agrees to ensure that the time gap between two book closures and record dates would be at least 30 days."

Source - http://economictimes.indiatimes.com