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 Circular on Derivatives Market Regulation: Key Legal Summary The circular introduces comprehensive measures to enhance trading convenience and strengthen risk monitoring in equity derivatives markets. Key regulatory interventions include: (1) reformulating open interest calculation using delta-adjusted future equivalent methodology, (2) recalibrating market-wide position limits to 15% of free float or 65x average daily delivery value, (3) implementing stricter position creation rules during ban periods, (4) establishing intraday monitoring mechanisms, and (5) introducing position limits for index options and futures with graduated implementation timelines from July 2025 to December 2025. The regulatory framework aims to improve market integrity, reduce manipulation risks, and provide enhanced surveillance capabilities for stock exchanges and clearing corporations.
SEBI Circular on Derivatives Market Regulation: Key Legal Summary The circular introduces comprehensive measures to enhance trading convenience and strengthen risk monitoring in equity derivatives markets. Key regulatory interventions include: (1) reformulating open interest calculation using delta-adjusted future equivalent methodology, (2) recalibrating market-wide position limits to 15% of free float or 65x average daily delivery value, (3) implementing stricter position creation rules during ban periods, (4) establishing intraday monitoring mechanisms, and (5) introducing position limits for index options and futures with graduated implementation timelines from July 2025 to December 2025. The regulatory framework aims to improve market integrity, reduce manipulation risks, and provide enhanced surveillance capabilities for stock exchanges and clearing corporations.
Note: It is a system-generated summary and is for quick reference only.
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