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 Noticee (Mr. Vijay Mallya) violated SEBI Act and PFUTP Regulations by concealing his identity and using the FII route to trade in securities of his group companies in India. He employed manipulative and deceptive tactics by layering transactions through overseas entities he controlled, despite being the beneficial owner. This was detrimental to investors and intended to deceive the market, violating Regulations 3(a), (b), (d) of PFUTP Regulations and Sections 12A(a), (c) of SEBI Act. Matterhorn Ventures' shareholding in Herbertsons, shown as FII, actually belonged to the promoter category as it was funded by Mallya, misrepresenting facts and violating Regulation 4(2)(f) of PFUTP Regulations. Mallya devised a scheme to trade indirectly in his group companies' shares through layered transactions and the FII route, masking his identity and defying regulatory norms - fraudulent, deceptive acts threatening market integrity. SEBI restrained Mallya from accessing the securities market, dealing in securities directly/indirectly, or associating with any listed/to-be-listed company for 3 years, and froze his existing securities holdings during this period.
The Noticee (Mr. Vijay Mallya) violated SEBI Act and PFUTP Regulations by concealing his identity and using the FII route to trade in securities of his group companies in India. He employed manipulative and deceptive tactics by layering transactions through overseas entities he controlled, despite being the beneficial owner. This was detrimental to investors and intended to deceive the market, violating Regulations 3(a), (b), (d) of PFUTP Regulations and Sections 12A(a), (c) of SEBI Act. Matterhorn Ventures' shareholding in Herbertsons, shown as FII, actually belonged to the promoter category as it was funded by Mallya, misrepresenting facts and violating Regulation 4(2)(f) of PFUTP Regulations. Mallya devised a scheme to trade indirectly in his group companies' shares through layered transactions and the FII route, masking his identity and defying regulatory norms - fraudulent, deceptive acts threatening market integrity. SEBI restrained Mallya from accessing the securities market, dealing in securities directly/indirectly, or associating with any listed/to-be-listed company for 3 years, and froze his existing securities holdings during this period.
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