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 Notification on Securitised Debt Instruments Amendment Regulations, 2025 Key Legal Amendments: The notification introduces comprehensive regulatory changes for securitisation transactions, focusing on: 1. Definitional Amendments - Refined definitions for "advertisement", "control", and "minimum holding period" - Expanded scope of eligible underlying assets for securitisation 2. Regulatory Compliance Requirements - Mandatory periodic disclosure obligations for originators - Enhanced trustee accountability and responsibilities - Stricter conditions for liquidity facility providers - Minimum retention requirements for originators 3. Operational Restrictions - Minimum ticket size set at 1 crore for securitised debt instruments - Minimum holding period requirements for underlying assets - Limitations on clean-up call options - Dematerialisation of securitisation instruments 4. Advertisement Guidelines - Specific format and disclosure requirements for public issue advertisements - Restrictions on misleading or manipulative content 5. Governance Provisions - Enhanced code of conduct for special purpose distinct entities and trustees - Increased transparency and investor protection mechanisms The amendments aim to strengthen regulatory oversight, improve investor protection, and establish more robust frameworks for securitisation transactions in the Indian financial market.
SEBI Notification on Securitised Debt Instruments Amendment Regulations, 2025 Key Legal Amendments: The notification introduces comprehensive regulatory changes for securitisation transactions, focusing on: 1. Definitional Amendments - Refined definitions for "advertisement", "control", and "minimum holding period" - Expanded scope of eligible underlying assets for securitisation 2. Regulatory Compliance Requirements - Mandatory periodic disclosure obligations for originators - Enhanced trustee accountability and responsibilities - Stricter conditions for liquidity facility providers - Minimum retention requirements for originators 3. Operational Restrictions - Minimum ticket size set at 1 crore for securitised debt instruments - Minimum holding period requirements for underlying assets - Limitations on clean-up call options - Dematerialisation of securitisation instruments 4. Advertisement Guidelines - Specific format and disclosure requirements for public issue advertisements - Restrictions on misleading or manipulative content 5. Governance Provisions - Enhanced code of conduct for special purpose distinct entities and trustees - Increased transparency and investor protection mechanisms The amendments aim to strengthen regulatory oversight, improve investor protection, and establish more robust frameworks for securitisation transactions in the Indian financial market.
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