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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
This notification introduces a new Chapter VIIA titled "Restriction in Dealing with Other Entities" in the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. It restricts depositories and their agents from having direct or indirect association with entities providing advice, recommendations, or making claims about returns/performance related to securities, unless permitted by SEBI. Exceptions are made for specified digital platforms with preventive/curative mechanisms and entities engaged in investor education without indulging in restricted activities. SEBI can take action under Intermediaries Regulations for violations. The notification clarifies the scope of "association" and "specified digital platform" and excludes investor education from restrictions under certain conditions.
This notification introduces a new Chapter VIIA titled "Restriction in Dealing with Other Entities" in the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. It restricts depositories and their agents from having direct or indirect association with entities providing advice, recommendations, or making claims about returns/performance related to securities, unless permitted by SEBI. Exceptions are made for specified digital platforms with preventive/curative mechanisms and entities engaged in investor education without indulging in restricted activities. SEBI can take action under Intermediaries Regulations for violations. The notification clarifies the scope of "association" and "specified digital platform" and excludes investor education from restrictions under certain conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
