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 regulatory guidance mandating listed entities to follow industry standards developed by ISF for material event disclosures under Regulation 30 of LODR Regulations. The standards, formulated through collaboration between ASSOCHAM, CII, and FICCI under stock exchange oversight, aim to streamline business compliance requirements. The circular, exercising powers under Section 11(1) and 11A of SEBI Act 1992, directs stock exchanges to ensure listed entities' adherence to these standards. Industry associations and exchanges are required to publish these standards on their websites, establishing a unified framework for material event reporting compliance.
SEBI issued regulatory guidance mandating listed entities to follow industry standards developed by ISF for material event disclosures under Regulation 30 of LODR Regulations. The standards, formulated through collaboration between ASSOCHAM, CII, and FICCI under stock exchange oversight, aim to streamline business compliance requirements. The circular, exercising powers under Section 11(1) and 11A of SEBI Act 1992, directs stock exchanges to ensure listed entities' adherence to these standards. Industry associations and exchanges are required to publish these standards on their websites, establishing a unified framework for material event reporting compliance.
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