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 a circular mandating Credit Rating Agencies (CRAs) to use Expected Loss (EL) based Rating Scale for municipal bonds financing infrastructure assets. The circular allows CRAs to supplement standardized rating scales with EL ratings to better reflect recovery prospects of municipal bonds. Implemented immediately under Section 11(1) of SEBI Act, 1992, the directive aims to enhance transparency and provide more comprehensive risk assessment for infrastructure-related municipal debt instruments, following consultations with the Corporate Bonds and Securitisation Advisory Committee.
SEBI issued a circular mandating Credit Rating Agencies (CRAs) to use Expected Loss (EL) based Rating Scale for municipal bonds financing infrastructure assets. The circular allows CRAs to supplement standardized rating scales with EL ratings to better reflect recovery prospects of municipal bonds. Implemented immediately under Section 11(1) of SEBI Act, 1992, the directive aims to enhance transparency and provide more comprehensive risk assessment for infrastructure-related municipal debt instruments, following consultations with the Corporate Bonds and Securitisation Advisory Committee.
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