Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
SEBI has issued a circular specifying a standardized format for periodic reporting by Investment Advisers (IAs) u/s 15(12) of the SEBI (Investment Advisers) Regulations, 2013. The Investment Advisers Administration and Supervisory Body (IAASB) will administer and supervise these reports u/s 14 of the IA Regulations. IAs must submit half-yearly reports ending on September 30 and March 31. The first report for the period ending March 31, 2024, is due within fifteen days of the IAASB circular, and subsequent reports are due within seven working days post-period. This circular is effective immediately and issued u/s 11(1) of the SEBI Act, 1992.
SEBI has issued a circular specifying a standardized format for periodic reporting by Investment Advisers (IAs) u/s 15(12) of the SEBI (Investment Advisers) Regulations, 2013. The Investment Advisers Administration and Supervisory Body (IAASB) will administer and supervise these reports u/s 14 of the IA Regulations. IAs must submit half-yearly reports ending on September 30 and March 31. The first report for the period ending March 31, 2024, is due within fifteen days of the IAASB circular, and subsequent reports are due within seven working days post-period. This circular is effective immediately and issued u/s 11(1) of the SEBI Act, 1992.
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