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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The document outlines regulatory requirements for securities issuances, particularly focusing on public offerings. Key provisions include formatting requirements for issue closing advertisements, disclosure obligations, and allocation procedures for non-institutional investors in SME company IPOs. The regulations establish a structured allotment methodology with specific examples demonstrating how securities should be allocated when issues are oversubscribed. For SME exchanges, the term "retail individual investors" is interpreted as "individual investors who applies for minimum application size." The document includes detailed illustrations of proportionate allotment procedures, with particular attention to ensuring minimum application sizes are respected while implementing fair distribution through lottery systems when necessary.
The document outlines regulatory requirements for securities issuances, particularly focusing on public offerings. Key provisions include formatting requirements for issue closing advertisements, disclosure obligations, and allocation procedures for non-institutional investors in SME company IPOs. The regulations establish a structured allotment methodology with specific examples demonstrating how securities should be allocated when issues are oversubscribed. For SME exchanges, the term "retail individual investors" is interpreted as "individual investors who applies for minimum application size." The document includes detailed illustrations of proportionate allotment procedures, with particular attention to ensuring minimum application sizes are respected while implementing fair distribution through lottery systems when necessary.
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