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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Regulator issued technical clarifications to the Cybersecurity and Cyber Resilience Framework for regulated entities, introducing Principles of Exclusivity and Equivalence for entities under multiple regulators, detailed technical amendments (definitions of critical systems, zero-trust guidance, recommendatory mobile app security, VAPT/audit submission formats, Market-SOC onboarding, RTO/RPO expectations, ISO 27001 encouragement), revised categorisation thresholds for portfolio managers and merchant bankers, and adoption of CERT-In audit guidelines. Stock exchanges and depositories must amend bylaws and notify members; certain provisions take immediate effect. The circular is issued under statutory powers to protect investors and regulate the securities market.
Regulator issued technical clarifications to the Cybersecurity and Cyber Resilience Framework for regulated entities, introducing Principles of Exclusivity and Equivalence for entities under multiple regulators, detailed technical amendments (definitions of critical systems, zero-trust guidance, recommendatory mobile app security, VAPT/audit submission formats, Market-SOC onboarding, RTO/RPO expectations, ISO 27001 encouragement), revised categorisation thresholds for portfolio managers and merchant bankers, and adoption of CERT-In audit guidelines. Stock exchanges and depositories must amend bylaws and notify members; certain provisions take immediate effect. The circular is issued under statutory powers to protect investors and regulate the securities market.
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