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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Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
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