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 issued clarificatory circular on ESG Rating Providers (ERPs) with key procedural modifications, focusing on rating withdrawal, disclosure norms, and governance requirements. The circular introduces differentiated guidelines for subscriber-pays and issuer-pays business models, including specific conditions for rating withdrawal, website disclosure protocols, and relaxed compliance timelines for Category II ERPs. Key changes include allowing rating withdrawal under defined circumstances, modified disclosure requirements for subscriber-pays ERPs, mandatory ESG rating display on stock exchange websites, and extended timelines for internal audit and governance committee establishment for smaller rating providers. The regulatory amendments aim to strengthen transparency, accountability, and operational flexibility for ESG rating entities while maintaining investor protection standards.
SEBI issued clarificatory circular on ESG Rating Providers (ERPs) with key procedural modifications, focusing on rating withdrawal, disclosure norms, and governance requirements. The circular introduces differentiated guidelines for subscriber-pays and issuer-pays business models, including specific conditions for rating withdrawal, website disclosure protocols, and relaxed compliance timelines for Category II ERPs. Key changes include allowing rating withdrawal under defined circumstances, modified disclosure requirements for subscriber-pays ERPs, mandatory ESG rating display on stock exchange websites, and extended timelines for internal audit and governance committee establishment for smaller rating providers. The regulatory amendments aim to strengthen transparency, accountability, and operational flexibility for ESG rating entities while maintaining investor protection standards.
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