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 SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2025 introduces comprehensive amendments to the existing REIT regulations, focusing on enhancing governance, disclosure, and operational transparency. Key modifications include: Key Amendments: - Expanded definition of "common infrastructure" - Enhanced trustee responsibilities with detailed oversight mechanisms - New investment conditions for REITs, including provisions for infrastructure assets - Stricter disclosure requirements in Key Information Statement (KIS) and Key Information Trust (KIT) - Modifications in unit transfer, leverage, and investment strategies - Comprehensive guidelines for Small and Medium (SM) REIT schemes Procedural Changes: - Introduced detailed regulatory compliance mechanisms - Specified new reporting and documentation requirements - Established more rigorous asset management and valuation protocols Effective Date: The regulations come into force upon publication in the Official Gazette, with certain provisions having specific implementation timelines.
The SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2025 introduces comprehensive amendments to the existing REIT regulations, focusing on enhancing governance, disclosure, and operational transparency. Key modifications include: Key Amendments: - Expanded definition of "common infrastructure" - Enhanced trustee responsibilities with detailed oversight mechanisms - New investment conditions for REITs, including provisions for infrastructure assets - Stricter disclosure requirements in Key Information Statement (KIS) and Key Information Trust (KIT) - Modifications in unit transfer, leverage, and investment strategies - Comprehensive guidelines for Small and Medium (SM) REIT schemes Procedural Changes: - Introduced detailed regulatory compliance mechanisms - Specified new reporting and documentation requirements - Established more rigorous asset management and valuation protocols Effective Date: The regulations come into force upon publication in the Official Gazette, with certain provisions having specific implementation timelines.
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