Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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SEBI has issued a circular to provide flexibility to Foreign Portfolio Investors (FPIs) in dealing with their securities post-expiry of their registration. Amendments to the SEBI (FPI) Regulations, 2019, effective June 3, 2024, allow FPIs to continue registration by paying fees and updating information. FPIs failing to renew within the validity period can reactivate within 30 days with a late fee, subject to KYC and AML/CFT compliance. FPIs can dispose of securities within 180 days post-expiry. Securities unsold after this period will be written off. The framework includes financial disincentives and mandates custodians to transfer written-off securities to an escrow account for sale, with proceeds going to the Investor Protection and Education Fund (IPEF). The circular is issued u/s 11(1) of the SEBI Act, 1992.
SEBI has issued a circular to provide flexibility to Foreign Portfolio Investors (FPIs) in dealing with their securities post-expiry of their registration. Amendments to the SEBI (FPI) Regulations, 2019, effective June 3, 2024, allow FPIs to continue registration by paying fees and updating information. FPIs failing to renew within the validity period can reactivate within 30 days with a late fee, subject to KYC and AML/CFT compliance. FPIs can dispose of securities within 180 days post-expiry. Securities unsold after this period will be written off. The framework includes financial disincentives and mandates custodians to transfer written-off securities to an escrow account for sale, with proceeds going to the Investor Protection and Education Fund (IPEF). The circular is issued u/s 11(1) of the SEBI Act, 1992.
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