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 has directed AMCs, depositories, and KRAs to integrate with DigiLocker effective April 1, 2025, to reduce unclaimed assets in the securities market. The directive requires these entities to register as "Issuers" on DigiLocker, enabling investors to access their holding statements, transaction statements, and annual Consolidated Account Statements through their DigiLocker accounts. KRAs must share information about deceased investors with DigiLocker, which will then notify the deceased's DigiLocker nominees. This mechanism allows nominees to access the deceased's financial information and facilitates asset transmission by informing appropriate parties (nominees, joint holders, or legal heirs) about investments that might otherwise remain unclaimed. The circular preserves existing transmission norms while leveraging digital infrastructure to prevent unidentified unclaimed assets.
SEBI has directed AMCs, depositories, and KRAs to integrate with DigiLocker effective April 1, 2025, to reduce unclaimed assets in the securities market. The directive requires these entities to register as "Issuers" on DigiLocker, enabling investors to access their holding statements, transaction statements, and annual Consolidated Account Statements through their DigiLocker accounts. KRAs must share information about deceased investors with DigiLocker, which will then notify the deceased's DigiLocker nominees. This mechanism allows nominees to access the deceased's financial information and facilitates asset transmission by informing appropriate parties (nominees, joint holders, or legal heirs) about investments that might otherwise remain unclaimed. The circular preserves existing transmission norms while leveraging digital infrastructure to prevent unidentified unclaimed assets.
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