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 Circular 2025/92 clarifying that timeline provisions under paragraph 2.9 of the Master Circular for portfolio rebalancing following passive breaches of mandated asset allocation apply to all types of passive breaches in actively managed mutual fund schemes. The circular addresses situations where prudential limits including issuer, group, and sector limits are breached due to circumstances beyond AMC control such as corporate actions, price fluctuations, security maturity, or large redemptions. The clarification, based on Mutual Funds Advisory Committee recommendations, distinguishes passive breaches from active violations while ensuring uniform application of rebalancing timelines across all passive breach scenarios for investor protection.
SEBI issued Circular 2025/92 clarifying that timeline provisions under paragraph 2.9 of the Master Circular for portfolio rebalancing following passive breaches of mandated asset allocation apply to all types of passive breaches in actively managed mutual fund schemes. The circular addresses situations where prudential limits including issuer, group, and sector limits are breached due to circumstances beyond AMC control such as corporate actions, price fluctuations, security maturity, or large redemptions. The clarification, based on Mutual Funds Advisory Committee recommendations, distinguishes passive breaches from active violations while ensuring uniform application of rebalancing timelines across all passive breach scenarios for investor protection.
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