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 "skin in the game" requirements for mutual fund Designated Employees, effective April 1, 2025. The modifications relax investment obligations based on revised CTC slabs and employee categories. Key changes include: reduced mandatory investment percentages, options to include or exclude ESOPs in calculations, reduced lock-in periods for employees who resign or retire early, exemption from certain insider trading restrictions for mandatory investments, and modified disclosure requirements. For liquid fund managers, up to 75% of required investments may be placed in higher-risk schemes. The amendments aim to facilitate ease of doing business while maintaining alignment between AMC employees' interests and unitholders' interests.
SEBI has amended the "skin in the game" requirements for mutual fund Designated Employees, effective April 1, 2025. The modifications relax investment obligations based on revised CTC slabs and employee categories. Key changes include: reduced mandatory investment percentages, options to include or exclude ESOPs in calculations, reduced lock-in periods for employees who resign or retire early, exemption from certain insider trading restrictions for mandatory investments, and modified disclosure requirements. For liquid fund managers, up to 75% of required investments may be placed in higher-risk schemes. The amendments aim to facilitate ease of doing business while maintaining alignment between AMC employees' interests and unitholders' interests.
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