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 issued circular mandating standardized Most Important Terms and Conditions (MITC) for Research Analysts (RAs), effective immediately. RAs must disclose these terms to clients and obtain consent. Key provisions include: maximum annual fee cap of Rs 1,51,000 for individual/HUF clients, prohibition of cash payments, advance fees limited to one quarter, mandatory disclosure of conflicts of interest, and prohibition of guaranteed return schemes. RAs cannot execute trades for clients or guarantee investment returns. Existing clients must be informed via verifiable communication by June 30, 2025. The circular establishes a three-step grievance redressal mechanism through RA, SEBI SCORES, and Smart ODR portal. Implementation enforced under Section 11(1) of SEBI Act, 1992 and Regulation 24(6) of RA Regulations.
SEBI issued circular mandating standardized Most Important Terms and Conditions (MITC) for Research Analysts (RAs), effective immediately. RAs must disclose these terms to clients and obtain consent. Key provisions include: maximum annual fee cap of Rs 1,51,000 for individual/HUF clients, prohibition of cash payments, advance fees limited to one quarter, mandatory disclosure of conflicts of interest, and prohibition of guaranteed return schemes. RAs cannot execute trades for clients or guarantee investment returns. Existing clients must be informed via verifiable communication by June 30, 2025. The circular establishes a three-step grievance redressal mechanism through RA, SEBI SCORES, and Smart ODR portal. Implementation enforced under Section 11(1) of SEBI Act, 1992 and Regulation 24(6) of RA Regulations.
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