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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Legal Summary: SEBI issued a circular mandating KYC Registration Agencies (KRAs) to publish an Investor Charter on their websites to enhance investor awareness and service transparency. The charter outlines KRAs' vision, mission, and key services including KYC registration, modification, status tracking, and data verification. Investors are granted specific rights such as data privacy, information accuracy, and grievance redressal. The circular prescribes a three-tier grievance resolution mechanism: direct complaint to KRA, escalation through SCORES portal, and dispute resolution via Online Dispute Resolution (ODR) portal. The directive is issued under Section 11(1) of the SEBI Act, 1992, to protect investor interests and regulate securities markets, effective immediately.
Legal Summary: SEBI issued a circular mandating KYC Registration Agencies (KRAs) to publish an Investor Charter on their websites to enhance investor awareness and service transparency. The charter outlines KRAs' vision, mission, and key services including KYC registration, modification, status tracking, and data verification. Investors are granted specific rights such as data privacy, information accuracy, and grievance redressal. The circular prescribes a three-tier grievance resolution mechanism: direct complaint to KRA, escalation through SCORES portal, and dispute resolution via Online Dispute Resolution (ODR) portal. The directive is issued under Section 11(1) of the SEBI Act, 1992, to protect investor interests and regulate securities markets, effective immediately.
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