Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
SEBI amended the securitised debt instruments and security receipts regulations to tighten governance and disclosure requirements. Where the originator is RBI-regulated, the special purpose distinct entity may have only one board representative from that originator, and the representative has no veto power. The amendment also bars a special purpose distinct entity from acquiring debt or receivables from an originator that is in the same group as, or under the same control as, the trustee. Several provisions replace references from "originator" to "servicer," expand the circumstances for action or direction in investors' interest, substitute trustee-related wording in the event of suspension or cancellation, and add concentration risk from single asset securitisation to Schedule V.
SEBI amended the securitised debt instruments and security receipts regulations to tighten governance and disclosure requirements. Where the originator is RBI-regulated, the special purpose distinct entity may have only one board representative from that originator, and the representative has no veto power. The amendment also bars a special purpose distinct entity from acquiring debt or receivables from an originator that is in the same group as, or under the same control as, the trustee. Several provisions replace references from "originator" to "servicer," expand the circumstances for action or direction in investors' interest, substitute trustee-related wording in the event of suspension or cancellation, and add concentration risk from single asset securitisation to Schedule V.
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