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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The regulations provide a comprehensive framework for implementing unit-based employee benefit schemes by investment managers of Infrastructure Investment Trusts (InvITs). Key aspects include provisions for trust deed, terms and conditions of schemes, disclosures in explanatory statements and annual reports, approval requirements for grants exceeding specified thresholds, treatment of options upon change in investment manager, accounting policies, and acquisition of units by employee benefit trusts. The regulations aim to safeguard the interests of employees and unitholders while enabling such schemes.
The regulations provide a comprehensive framework for implementing unit-based employee benefit schemes by investment managers of Infrastructure Investment Trusts (InvITs). Key aspects include provisions for trust deed, terms and conditions of schemes, disclosures in explanatory statements and annual reports, approval requirements for grants exceeding specified thresholds, treatment of options upon change in investment manager, accounting policies, and acquisition of units by employee benefit trusts. The regulations aim to safeguard the interests of employees and unitholders while enabling such schemes.
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