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 amended the Credit Rating Agencies Regulations, 1999 by introducing Chapter IIA through notification dated March 20, 2025. The amendment establishes a framework for "Past Risk and Return Verification Agency" activities, allowing credit rating agencies to perform this function with SEBI's approval under specified conditions. Per the new Regulation 12A, approved credit rating agencies must engage a recognized stock exchange as a "Past Risk and Return Verification Agency Data Centre." The amendment comes into force immediately upon publication in the Official Gazette and creates a new regulatory category while maintaining existing credit rating agency operations under the primary regulations.
SEBI has amended the Credit Rating Agencies Regulations, 1999 by introducing Chapter IIA through notification dated March 20, 2025. The amendment establishes a framework for "Past Risk and Return Verification Agency" activities, allowing credit rating agencies to perform this function with SEBI's approval under specified conditions. Per the new Regulation 12A, approved credit rating agencies must engage a recognized stock exchange as a "Past Risk and Return Verification Agency Data Centre." The amendment comes into force immediately upon publication in the Official Gazette and creates a new regulatory category while maintaining existing credit rating agency operations under the primary regulations.
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