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 notification specifying NBFCs and HFCs regulated by RBI as qualified buyers under SARFAESI Act, 2002. The notification supersedes previous directive from March 2008. Key conditions mandate that defaulting promoters or related parties cannot access secured assets through security receipts, either directly or indirectly. NBFCs and HFCs must also comply with additional conditions as prescribed by RBI. This notification expands the scope of qualified buyers while implementing safeguards against potential misuse by defaulters, strengthening the securitization and asset reconstruction framework under SARFAESI Act.
SEBI issued notification specifying NBFCs and HFCs regulated by RBI as qualified buyers under SARFAESI Act, 2002. The notification supersedes previous directive from March 2008. Key conditions mandate that defaulting promoters or related parties cannot access secured assets through security receipts, either directly or indirectly. NBFCs and HFCs must also comply with additional conditions as prescribed by RBI. This notification expands the scope of qualified buyers while implementing safeguards against potential misuse by defaulters, strengthening the securitization and asset reconstruction framework under SARFAESI Act.
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