Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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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