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 amended the Depositories and Participants Regulations effective April 1, 2025, introducing key modifications to regulatory compliance. Depositories must now remit annual fees within 15 days of the financial year start, accompanied by chartered accountant-certified computation statements. A 15% per annum interest penalty applies for delayed or insufficient payments. Notably, regulation 82AA establishes depositories' sole responsibility for artificial intelligence implementation, mandating accountability for data privacy, security, and regulatory compliance regardless of whether AI tools are internally developed or externally sourced. The amendment emphasizes protection of investor data and stakeholder interests in automated systems while maintaining fiduciary obligations.
SEBI amended the Depositories and Participants Regulations effective April 1, 2025, introducing key modifications to regulatory compliance. Depositories must now remit annual fees within 15 days of the financial year start, accompanied by chartered accountant-certified computation statements. A 15% per annum interest penalty applies for delayed or insufficient payments. Notably, regulation 82AA establishes depositories' sole responsibility for artificial intelligence implementation, mandating accountability for data privacy, security, and regulatory compliance regardless of whether AI tools are internally developed or externally sourced. The amendment emphasizes protection of investor data and stakeholder interests in automated systems while maintaining fiduciary obligations.
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