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 simplification of operational processes for non-convertible securities trading. The circular introduces two key modifications: (1) yield to price computation for securities traded on RFQ platform will be based on due payment dates without day count convention adjustments, and (2) mandatory disclosure of comprehensive cash flow schedules in centralized corporate bond database. Issuers must submit detailed payment information including due dates and payment dates according to day count convention. The new requirements will apply to prospective debt security issuances and existing listed securities with residual maturity, becoming effective from August 18, 2025. The directive aims to enhance transparency and standardize information disclosure in securities market transactions.
SEBI issued a circular mandating simplification of operational processes for non-convertible securities trading. The circular introduces two key modifications: (1) yield to price computation for securities traded on RFQ platform will be based on due payment dates without day count convention adjustments, and (2) mandatory disclosure of comprehensive cash flow schedules in centralized corporate bond database. Issuers must submit detailed payment information including due dates and payment dates according to day count convention. The new requirements will apply to prospective debt security issuances and existing listed securities with residual maturity, becoming effective from August 18, 2025. The directive aims to enhance transparency and standardize information disclosure in securities market transactions.
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