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 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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