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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The circular provides the procedure for seeking waiver or reduction of interest levied on persons against whom recovery proceedings are initiated for failure to pay penalty under relevant securities laws. The key points are: SEBI has delegated power to waive/reduce interest to a panel of Executive Directors (for <Rs. 2 crore) or Whole-time Members. Waiver is not allowed for interest on fees payable to SEBI or disgorgement amounts. Application is to be made to the Recovery Officer along with supporting documents showing genuine hardship, circumstances beyond control, and cooperation in inquiries. The Competent Authority shall pass order within 12 months after giving opportunity of being heard.
The circular provides the procedure for seeking waiver or reduction of interest levied on persons against whom recovery proceedings are initiated for failure to pay penalty under relevant securities laws. The key points are: SEBI has delegated power to waive/reduce interest to a panel of Executive Directors (for <Rs. 2 crore) or Whole-time Members. Waiver is not allowed for interest on fees payable to SEBI or disgorgement amounts. Application is to be made to the Recovery Officer along with supporting documents showing genuine hardship, circumstances beyond control, and cooperation in inquiries. The Competent Authority shall pass order within 12 months after giving opportunity of being heard.
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