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 amends Infrastructure Investment Trusts (InvIT) Regulations in 2025, introducing significant governance and compliance modifications. Key amendments include enhanced trustee responsibilities with comprehensive oversight roles, expanded investment permissible categories, and refined regulatory compliance mechanisms. The amendment introduces detailed trustee roles encompassing asset management oversight, regulatory reporting, managerial supervision, and stringent due diligence requirements. Notable changes include provisions for filling director vacancies, transfer restrictions on locked-in units, and expanded investment options such as unlisted equity shares and interest rate derivatives. The regulations aim to strengthen investor protection, improve transparency, and establish more robust governance frameworks for Infrastructure Investment Trusts.
SEBI amends Infrastructure Investment Trusts (InvIT) Regulations in 2025, introducing significant governance and compliance modifications. Key amendments include enhanced trustee responsibilities with comprehensive oversight roles, expanded investment permissible categories, and refined regulatory compliance mechanisms. The amendment introduces detailed trustee roles encompassing asset management oversight, regulatory reporting, managerial supervision, and stringent due diligence requirements. Notable changes include provisions for filling director vacancies, transfer restrictions on locked-in units, and expanded investment options such as unlisted equity shares and interest rate derivatives. The regulations aim to strengthen investor protection, improve transparency, and establish more robust governance frameworks for Infrastructure Investment Trusts.
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