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 established violations against the Noticee for improper segregation of client funds and securities, settlement discrepancies, stock mismatch alerts, and margin collection shortfalls. The Noticee violated SEBI Enhanced Supervision Circular provisions by transferring funds from client to proprietary accounts for unauthorized purposes, citing "ease of business" rather than legitimate recovery purposes. Despite the Noticee's justifications of minimal technical glitches and inadvertent errors, the Board found these insufficient to excuse non-compliance. However, violations regarding stock reconciliation and email/mobile number verification were not established. Considering no client losses occurred and corrective measures were implemented, the Board issued a regulatory censure against the Noticee, deemed proportionate given the circumstances and existing penalty of Rs. 9,00,000 imposed through separate adjudication proceedings.
The Board established violations against the Noticee for improper segregation of client funds and securities, settlement discrepancies, stock mismatch alerts, and margin collection shortfalls. The Noticee violated SEBI Enhanced Supervision Circular provisions by transferring funds from client to proprietary accounts for unauthorized purposes, citing "ease of business" rather than legitimate recovery purposes. Despite the Noticee's justifications of minimal technical glitches and inadvertent errors, the Board found these insufficient to excuse non-compliance. However, violations regarding stock reconciliation and email/mobile number verification were not established. Considering no client losses occurred and corrective measures were implemented, the Board issued a regulatory censure against the Noticee, deemed proportionate given the circumstances and existing penalty of Rs. 9,00,000 imposed through separate adjudication proceedings.
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