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 regulations effective August 29, 2024, prohibit regulated entities and their agents from associating with unregistered persons providing securities advice or making performance claims. Association encompasses monetary transactions, client referrals, IT system interactions, or similar arrangements. Regulated entities must ensure compliance within their association scope and terminate existing non-compliant contracts. Exceptions apply for pure investor education activities without specific security recommendations. Violations may result in penalties, registration suspension/cancellation, or debarment under SEBI Act Section 11B. The regulations apply to all SEBI-registered intermediaries, recognized exchanges, clearing corporations, depositories, and their agents including MFDs, APs, PMS and AIF distributors. Professional services like demat accounts remain permissible if not used for prohibited activities.
SEBI regulations effective August 29, 2024, prohibit regulated entities and their agents from associating with unregistered persons providing securities advice or making performance claims. Association encompasses monetary transactions, client referrals, IT system interactions, or similar arrangements. Regulated entities must ensure compliance within their association scope and terminate existing non-compliant contracts. Exceptions apply for pure investor education activities without specific security recommendations. Violations may result in penalties, registration suspension/cancellation, or debarment under SEBI Act Section 11B. The regulations apply to all SEBI-registered intermediaries, recognized exchanges, clearing corporations, depositories, and their agents including MFDs, APs, PMS and AIF distributors. Professional services like demat accounts remain permissible if not used for prohibited activities.
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