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 revised the minimum application size for Zero Coupon Zero Principal Instruments on the Social Stock Exchange (SSE) from 10,000 to 1,000, effective immediately. This amendment to the SSE framework follows recommendations from the Social Stock Exchange Advisory Committee and public consultation. The modification aims to enhance investor accessibility to social enterprise funding instruments while protecting investor interests. The change was implemented through SEBI's regulatory powers under Sections 11 and 11A of the SEBI Act, 1992, read with Regulation 299 of SEBI ICDR Regulations, as part of SEBI's mandate to regulate securities markets and promote their development.
SEBI has revised the minimum application size for Zero Coupon Zero Principal Instruments on the Social Stock Exchange (SSE) from 10,000 to 1,000, effective immediately. This amendment to the SSE framework follows recommendations from the Social Stock Exchange Advisory Committee and public consultation. The modification aims to enhance investor accessibility to social enterprise funding instruments while protecting investor interests. The change was implemented through SEBI's regulatory powers under Sections 11 and 11A of the SEBI Act, 1992, read with Regulation 299 of SEBI ICDR Regulations, as part of SEBI's mandate to regulate securities markets and promote their development.
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