Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
SEBI amends the Foreign Portfolio Investors Regulations, 2019 by revising fee references, registration timing, and remittance mechanics. The regulations will generally commence on the 180th day from publication, while the new First Schedule insertion on date of birth/incorporation details takes effect immediately. Several US dollar fee amounts are replaced with rupee amounts in eligible foreign exchange equivalent, the fee under regulation 3(2) is omitted, and designated depository participants must remit collected INR fees to the Board within five working days of grant of registration or receipt of subsequent fees or late fees.
SEBI amends the Foreign Portfolio Investors Regulations, 2019 by revising fee references, registration timing, and remittance mechanics. The regulations will generally commence on the 180th day from publication, while the new First Schedule insertion on date of birth/incorporation details takes effect immediately. Several US dollar fee amounts are replaced with rupee amounts in eligible foreign exchange equivalent, the fee under regulation 3(2) is omitted, and designated depository participants must remit collected INR fees to the Board within five working days of grant of registration or receipt of subsequent fees or late fees.
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