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" ?
A securities regulator issued a circular establishing an intraday monitoring framework for equity index options: entity-level intraday net FutEq limit Rs.5,000 crore and intraday gross FutEq limit Rs.10,000 crore per side; exchanges must take at least four random intraday position snapshots (including near close) and may consider underlying prices when assessing snapshots. Additional exposures permitted against eligible collateral. Breaches will trigger exchange review, client rationale, constituent trading checks and, on expiry days, penalties/additional surveillance deposits (effective later). Exchanges and clearing corporations must file SOPs and implement systems; most provisions effective October 1, 2025.
A securities regulator issued a circular establishing an intraday monitoring framework for equity index options: entity-level intraday net FutEq limit Rs.5,000 crore and intraday gross FutEq limit Rs.10,000 crore per side; exchanges must take at least four random intraday position snapshots (including near close) and may consider underlying prices when assessing snapshots. Additional exposures permitted against eligible collateral. Breaches will trigger exchange review, client rationale, constituent trading checks and, on expiry days, penalties/additional surveillance deposits (effective later). Exchanges and clearing corporations must file SOPs and implement systems; most provisions effective October 1, 2025.
Note: It is a system-generated summary and is for quick reference only.