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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
SEBI amended the Mutual Funds Regulations through notification dated February 14, 2025, effective April 1, 2025. Key modifications include mandatory investment of specified employee remuneration in mutual fund units, requirement for stress testing of schemes, deployment timeline for new fund offer proceeds, and revised framework for distribution-related charges. The amendment introduces new sub-regulations 16B and 30 under Regulation 25, sub-regulation 5 under Regulation 35, and sub-regulation 4A under Regulation 52, enhancing operational governance and risk management framework for asset management companies.
SEBI amended the Mutual Funds Regulations through notification dated February 14, 2025, effective April 1, 2025. Key modifications include mandatory investment of specified employee remuneration in mutual fund units, requirement for stress testing of schemes, deployment timeline for new fund offer proceeds, and revised framework for distribution-related charges. The amendment introduces new sub-regulations 16B and 30 under Regulation 25, sub-regulation 5 under Regulation 35, and sub-regulation 4A under Regulation 52, enhancing operational governance and risk management framework for asset management companies.
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