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 new deployment timelines for NFO funds collected by AMCs effective April 1, 2025. AMCs must deploy funds within 30 business days of unit allotment, with potential 30-day extension upon Investment Committee approval. Non-compliance after 60 business days restricts fresh inflows, prohibits exit load charges, and requires investor notification. Fund managers may adjust NFO periods based on market conditions and deployment capability. For NFO switches from existing schemes, distribution commission must be the lower of the two schemes' offered rates. These regulations aim to prevent mis-selling and ensure efficient fund deployment as per scheme asset allocation. Trustees must monitor deployment and AMCs must report deviations. Guidelines apply to all NFOs except specific provisions for ELSS schemes.
SEBI mandates new deployment timelines for NFO funds collected by AMCs effective April 1, 2025. AMCs must deploy funds within 30 business days of unit allotment, with potential 30-day extension upon Investment Committee approval. Non-compliance after 60 business days restricts fresh inflows, prohibits exit load charges, and requires investor notification. Fund managers may adjust NFO periods based on market conditions and deployment capability. For NFO switches from existing schemes, distribution commission must be the lower of the two schemes' offered rates. These regulations aim to prevent mis-selling and ensure efficient fund deployment as per scheme asset allocation. Trustees must monitor deployment and AMCs must report deviations. Guidelines apply to all NFOs except specific provisions for ELSS schemes.
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