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 issued a circular revising and revamping nomination facilities for demat accounts and mutual fund folios. Key points: Reiteration of Existing Norms: - Rule of survivorship for joint accounts upon demise of holders. - Simultaneous death of joint holders - assets transmitted to nominee(s) or legal heir(s). - Nomination mandatory for single holdings, optional for joint holdings. Revamped Norms: - Investors to provide nominee's personal identifiers like PAN/DL/Aadhaar and contact details. - Up to 10 nominees permitted. Nominee can operate incapacitated investor's account. - Simplified transmission to nominee(s) by submitting death certificate and nominee's KYC. - Nominee(s) to facilitate transfer to legal heir(s) of deceased investor. - Standardized nomination form and procedure for opting out. The circular aims to prevent unclaimed assets and streamline nomination and transmission processes in the securities market. It comes into effect from March 1, 2025.
SEBI issued a circular revising and revamping nomination facilities for demat accounts and mutual fund folios. Key points: Reiteration of Existing Norms: - Rule of survivorship for joint accounts upon demise of holders. - Simultaneous death of joint holders - assets transmitted to nominee(s) or legal heir(s). - Nomination mandatory for single holdings, optional for joint holdings. Revamped Norms: - Investors to provide nominee's personal identifiers like PAN/DL/Aadhaar and contact details. - Up to 10 nominees permitted. Nominee can operate incapacitated investor's account. - Simplified transmission to nominee(s) by submitting death certificate and nominee's KYC. - Nominee(s) to facilitate transfer to legal heir(s) of deceased investor. - Standardized nomination form and procedure for opting out. The circular aims to prevent unclaimed assets and streamline nomination and transmission processes in the securities market. It comes into effect from March 1, 2025.
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