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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SEBI has withdrawn the requirement for issuer companies to deposit 1% of the issue size with the designated stock exchange prior to a public offering, as per the amendment to the ICDR Regulations in May 2024. The Master Circular on issuance of No Objection Certificate for release of the 1% deposit stands withdrawn. Stock exchanges must frame a joint SOP for releasing previously deposited 1% amounts. The circular is applicable immediately, and exchanges must notify listed companies, update bylaws, and implement the changes. The move aims to facilitate ease of doing business for issuer companies undertaking public offerings.
SEBI has withdrawn the requirement for issuer companies to deposit 1% of the issue size with the designated stock exchange prior to a public offering, as per the amendment to the ICDR Regulations in May 2024. The Master Circular on issuance of No Objection Certificate for release of the 1% deposit stands withdrawn. Stock exchanges must frame a joint SOP for releasing previously deposited 1% amounts. The circular is applicable immediately, and exchanges must notify listed companies, update bylaws, and implement the changes. The move aims to facilitate ease of doing business for issuer companies undertaking public offerings.
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