Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
The circular dated May 27, 2024, issued by SEBI, pertains to Self Regulatory Organizations (SROs) for Social Impact Assessors in the context of Social Stock Exchange (SSE). As per Regulation 292A(f) of the ICDR Regulations, a Social Impact Assessor is an individual registered with an SRO under the Institute of Chartered Accountants of India or another specified agency, having completed a certification program by the National Institute of Securities Market. The circular designates ICMAI Social Auditors Organization and ICSI Institute of Social Auditors as SROs for Social Impact Assessors.
The circular dated May 27, 2024, issued by SEBI, pertains to Self Regulatory Organizations (SROs) for Social Impact Assessors in the context of Social Stock Exchange (SSE). As per Regulation 292A(f) of the ICDR Regulations, a Social Impact Assessor is an individual registered with an SRO under the Institute of Chartered Accountants of India or another specified agency, having completed a certification program by the National Institute of Securities Market. The circular designates ICMAI Social Auditors Organization and ICSI Institute of Social Auditors as SROs for Social Impact Assessors.
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