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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Regulatory authorities have revised the framework governing the conversion of private listed Infrastructure Investment Trusts (InvITs) into public InvITs. The amendments streamline minimum unitholding and lock-in requirements for sponsors and their groups, aligning them with specific regulations. The procedural and disclosure obligations for public offers during conversion are now consistent with those applicable to follow-on offers. These changes take immediate effect and aim to enhance investor protection and market regulation. Stock exchanges and relevant associations are instructed to publicize these updates accordingly.
Regulatory authorities have revised the framework governing the conversion of private listed Infrastructure Investment Trusts (InvITs) into public InvITs. The amendments streamline minimum unitholding and lock-in requirements for sponsors and their groups, aligning them with specific regulations. The procedural and disclosure obligations for public offers during conversion are now consistent with those applicable to follow-on offers. These changes take immediate effect and aim to enhance investor protection and market regulation. Stock exchanges and relevant associations are instructed to publicize these updates accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
