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 mandates Investment Advisers (IAs) to incorporate standardized Most Important Terms and Conditions (MITC) into client agreements. IAs must accept only advisory fees, cannot guarantee returns, and are prohibited from offering assured return schemes. Fee caps apply: Rs 1,51,000 annually (fixed fee) or 2.5% of Assets under Advice for individual/HUF clients. Advance fees limited to two quarters with proportionate refund on early termination. IAs must conduct risk profiling, provide direct plans, and avoid conflicts of interest. Group entities cannot offer distribution services. Clients retain trading authority - IAs cannot execute trades without explicit consent. Implementation required by June 30, 2025 for existing clients, immediate for new agreements. Grievance resolution follows three-tier mechanism: IA, SEBI SCORES, and Smart ODR portal.
SEBI mandates Investment Advisers (IAs) to incorporate standardized Most Important Terms and Conditions (MITC) into client agreements. IAs must accept only advisory fees, cannot guarantee returns, and are prohibited from offering assured return schemes. Fee caps apply: Rs 1,51,000 annually (fixed fee) or 2.5% of Assets under Advice for individual/HUF clients. Advance fees limited to two quarters with proportionate refund on early termination. IAs must conduct risk profiling, provide direct plans, and avoid conflicts of interest. Group entities cannot offer distribution services. Clients retain trading authority - IAs cannot execute trades without explicit consent. Implementation required by June 30, 2025 for existing clients, immediate for new agreements. Grievance resolution follows three-tier mechanism: IA, SEBI SCORES, and Smart ODR portal.
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