International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
SEBI amended Alternative Investment Funds (AIF) Regulations: Category I and II AIFs can't leverage for investments except temporary borrowing up to 30 days, 4 times yearly, capped at 10% investable funds. Encumbrance on equity of infrastructure investees permitted for their borrowing. Large value funds for accredited investors can extend tenure up to 5 years with 2/3rd unitholders' approval. Existing schemes' tenure extension subject to conditions.
SEBI amended Alternative Investment Funds (AIF) Regulations: Category I and II AIFs can't leverage for investments except temporary borrowing up to 30 days, 4 times yearly, capped at 10% investable funds. Encumbrance on equity of infrastructure investees permitted for their borrowing. Large value funds for accredited investors can extend tenure up to 5 years with 2/3rd unitholders' approval. Existing schemes' tenure extension subject to conditions.
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