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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This circular provides guidelines for business continuity planning and disaster recovery for interoperable segments of stock exchanges. In case of outage at a trading venue, participants can hedge open positions by taking offsetting positions on another exchange for identical/correlated products. For exclusively listed scrips, exchanges must create reserve contracts to invoke during outages. Exchanges without correlated index derivatives should introduce such products. The affected exchange must intimate SEBI and the alternative venue within 75 minutes, which will invoke the business continuity plan within 15 minutes. Initially, NSE and BSE will act as alternative venues for each other, with a joint SOP to be submitted to SEBI within 60 days. Exchanges and clearing corporations must implement requisite infrastructure, amend bylaws, disseminate information, and update SEBI on implementation status. The provisions are effective from April 1, 2025.
This circular provides guidelines for business continuity planning and disaster recovery for interoperable segments of stock exchanges. In case of outage at a trading venue, participants can hedge open positions by taking offsetting positions on another exchange for identical/correlated products. For exclusively listed scrips, exchanges must create reserve contracts to invoke during outages. Exchanges without correlated index derivatives should introduce such products. The affected exchange must intimate SEBI and the alternative venue within 75 minutes, which will invoke the business continuity plan within 15 minutes. Initially, NSE and BSE will act as alternative venues for each other, with a joint SOP to be submitted to SEBI within 60 days. Exchanges and clearing corporations must implement requisite infrastructure, amend bylaws, disseminate information, and update SEBI on implementation status. The provisions are effective from April 1, 2025.
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