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 amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the trustee level for all special purpose distinct entities they oversee, and (2) mandated annual disclosures by special purpose distinct entities or trustees regarding outstanding litigations, material developments potentially prejudicial to investor interests, and defaults in servicing obligations. The amendments aim to enhance transparency and investor protection in securitized debt instruments by requiring comprehensive annual reporting at the trustee level.
SEBI amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the trustee level for all special purpose distinct entities they oversee, and (2) mandated annual disclosures by special purpose distinct entities or trustees regarding outstanding litigations, material developments potentially prejudicial to investor interests, and defaults in servicing obligations. The amendments aim to enhance transparency and investor protection in securitized debt instruments by requiring comprehensive annual reporting at the trustee level.
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