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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The Board granted exemption to two acquirer trusts from Regulations 3(1) and 4 of SEBI Takeover Regulations 2011 regarding proposed direct acquisitions in the target company. The acquisitions constitute internal reorganization within the promoter family for succession planning and welfare purposes. The Board determined these non-commercial transactions would not prejudice public shareholders' interests as promoter group shareholding remains unchanged and minimum public shareholding requirements continue to be met. The exemption is limited to open offer requirements only, with disclosure obligations under Chapter V remaining applicable. Compliance with insider trading regulations and listing requirements must be maintained. The exemption remains valid for one year from the order date, after which it lapses if acquisitions are not completed within the specified timeframe.
The Board granted exemption to two acquirer trusts from Regulations 3(1) and 4 of SEBI Takeover Regulations 2011 regarding proposed direct acquisitions in the target company. The acquisitions constitute internal reorganization within the promoter family for succession planning and welfare purposes. The Board determined these non-commercial transactions would not prejudice public shareholders' interests as promoter group shareholding remains unchanged and minimum public shareholding requirements continue to be met. The exemption is limited to open offer requirements only, with disclosure obligations under Chapter V remaining applicable. Compliance with insider trading regulations and listing requirements must be maintained. The exemption remains valid for one year from the order date, after which it lapses if acquisitions are not completed within the specified timeframe.
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