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 circular provides guidelines to stock exchanges, clearing corporations, and depositories to enhance accountability, supervision, monitoring mechanisms, and governance standards. Key points include separate meetings for public interest directors to review compliance, reporting by compliance officers and chief risk officers, disclosure of board meeting agendas and minutes, disciplinary procedures for key managerial personnel, strengthening whistle-blower policies, adopting technologies for regulatory oversight, monitoring members/participants and outsourced vendors, training for directors, data sharing policies, streamlining director appointments, and ensuring independence of key officers. The guidelines aim to protect investor interests and promote securities market development through improved governance and regulatory compliance by market infrastructure institutions.
This circular provides guidelines to stock exchanges, clearing corporations, and depositories to enhance accountability, supervision, monitoring mechanisms, and governance standards. Key points include separate meetings for public interest directors to review compliance, reporting by compliance officers and chief risk officers, disclosure of board meeting agendas and minutes, disciplinary procedures for key managerial personnel, strengthening whistle-blower policies, adopting technologies for regulatory oversight, monitoring members/participants and outsourced vendors, training for directors, data sharing policies, streamlining director appointments, and ensuring independence of key officers. The guidelines aim to protect investor interests and promote securities market development through improved governance and regulatory compliance by market infrastructure institutions.
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