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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Amendments to SEBI (Merchant Bankers) Regulations: 1. Removing the requirement of minimum two years of experience for employees of merchant bankers. Instead, requiring at least two employees professionally qualified in finance, law, accountancy or business management. 2. Merchant bankers to take all necessary steps for grievance redressal instead of just "adequate" steps. Removing the requirement to inform SEBI about complaints received. 3. Merchant bankers granted registration must ensure market making as per SEBI regulations. 4. Clearly defining responsibilities of lead managers, especially regarding disclosures, allotment and refunds in offer documents. 5. Restricting merchant bankers from lead managing issues if they are promoters/associates of the issuer/offeror, unless certain exemptions apply. 6. Merchant bankers underwriting an issue must subscribe before finalization of basis of allotment. 7. Requiring disclosure of transactions by merchant bankers for acquiring securities of bodies corporate whose issues they manage, with some exemptions. 8. Substituting gender-specific pronouns with gender-neutral terms. 9. Updating references to the Companies Act, 2013 from the older 1956 Act. 10. Redefining the term "auditor" as per the 2013.
Amendments to SEBI (Merchant Bankers) Regulations: 1. Removing the requirement of minimum two years of experience for employees of merchant bankers. Instead, requiring at least two employees professionally qualified in finance, law, accountancy or business management. 2. Merchant bankers to take all necessary steps for grievance redressal instead of just "adequate" steps. Removing the requirement to inform SEBI about complaints received. 3. Merchant bankers granted registration must ensure market making as per SEBI regulations. 4. Clearly defining responsibilities of lead managers, especially regarding disclosures, allotment and refunds in offer documents. 5. Restricting merchant bankers from lead managing issues if they are promoters/associates of the issuer/offeror, unless certain exemptions apply. 6. Merchant bankers underwriting an issue must subscribe before finalization of basis of allotment. 7. Requiring disclosure of transactions by merchant bankers for acquiring securities of bodies corporate whose issues they manage, with some exemptions. 8. Substituting gender-specific pronouns with gender-neutral terms. 9. Updating references to the Companies Act, 2013 from the older 1956 Act. 10. Redefining the term "auditor" as per the 2013.
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