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 amendment to SEBI's Listing Obligations and Disclosure Requirements Regulations introduces comprehensive corporate governance requirements for High Value Debt Listed Entities (HVDLEs) effective April 1, 2025. Material related party transactions will require prior No-Objection Certificates from Debenture Trustees, who must obtain approval from unrelated debenture holders holding at least 50% of debenture value. The regulations mandate independent director requirements, including special resolution appointments, prohibition of alternate directors, and mandatory D&O insurance. HVDLEs must establish audit committees, stakeholder relationship committees, and risk management committees. Additional provisions address secretarial audits, management vacancies, and enhanced disclosure requirements. Exemptions apply to transactions between government companies and wholly-owned subsidiaries whose accounts are consolidated with holding companies.
The amendment to SEBI's Listing Obligations and Disclosure Requirements Regulations introduces comprehensive corporate governance requirements for High Value Debt Listed Entities (HVDLEs) effective April 1, 2025. Material related party transactions will require prior No-Objection Certificates from Debenture Trustees, who must obtain approval from unrelated debenture holders holding at least 50% of debenture value. The regulations mandate independent director requirements, including special resolution appointments, prohibition of alternate directors, and mandatory D&O insurance. HVDLEs must establish audit committees, stakeholder relationship committees, and risk management committees. Additional provisions address secretarial audits, management vacancies, and enhanced disclosure requirements. Exemptions apply to transactions between government companies and wholly-owned subsidiaries whose accounts are consolidated with holding companies.
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