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" ?
The regulator amends delisting rules to add special provisions for delisting equity shares of public sector undertakings (excluding banks, NBFCs and insurers). Delisting is permitted via fixed-price offers where the acquirer and other public sector undertakings hold at least 90% of the class, is approved by shareholders by special resolution (postal ballot/e-voting with full disclosure), and the floor price equals the highest of 52-week VWAP, 26-week highest acquisition price, or a joint valuation; the delisting price must be at least 15% above that floor. If voluntary strike-off occurs in the narrow window just after one year from delisting, unpaid amounts for remaining public shareholders must be held by the designated exchange for seven years and thereafter transferred to investor protection funds, with reimbursement procedures for the exchange.
The regulator amends delisting rules to add special provisions for delisting equity shares of public sector undertakings (excluding banks, NBFCs and insurers). Delisting is permitted via fixed-price offers where the acquirer and other public sector undertakings hold at least 90% of the class, is approved by shareholders by special resolution (postal ballot/e-voting with full disclosure), and the floor price equals the highest of 52-week VWAP, 26-week highest acquisition price, or a joint valuation; the delisting price must be at least 15% above that floor. If voluntary strike-off occurs in the narrow window just after one year from delisting, unpaid amounts for remaining public shareholders must be held by the designated exchange for seven years and thereafter transferred to investor protection funds, with reimbursement procedures for the exchange.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
