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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IBBI mandates Insolvency Professionals (IPs) to register all appointments through its electronic portal across multiple insolvency processes including CIRP, liquidation, voluntary liquidation, personal guarantor insolvency, and financial service provider proceedings. New assignments must be registered within 3 days of appointment. For ongoing cases predating this circular, registration deadline is February 28, 2025. Closed cases must be registered by March 31, 2025, with personal guarantor cases extended to April 30, 2025. The directive streamlines compliance monitoring and standardizes assignment tracking through a centralized portal system. IPs must use IBBI-provided credentials to access the portal and complete subsequent regulatory filings including public announcements, EOIs, and auction notices.
IBBI mandates Insolvency Professionals (IPs) to register all appointments through its electronic portal across multiple insolvency processes including CIRP, liquidation, voluntary liquidation, personal guarantor insolvency, and financial service provider proceedings. New assignments must be registered within 3 days of appointment. For ongoing cases predating this circular, registration deadline is February 28, 2025. Closed cases must be registered by March 31, 2025, with personal guarantor cases extended to April 30, 2025. The directive streamlines compliance monitoring and standardizes assignment tracking through a centralized portal system. IPs must use IBBI-provided credentials to access the portal and complete subsequent regulatory filings including public announcements, EOIs, and auction notices.
Note: It is a system-generated summary and is for quick reference only.