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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The regulator amends REIT regulations to (1) narrow the definition of "public" by excluding sponsors, sponsor group, manager and related parties while treating qualified institutional buyers as public in offers; (2) modify timing and filing requirements for valuations and development-status disclosures, linking submission to timelines specified for quarterly and annual financial results and requiring annual full valuations as at March 31 and half-year valuations as at September 30 to be submitted to the stock exchange(s) with results; (3) permit a holdco with negative standalone cash flow to offset it against SPV cash flows with prescribed disclosures; and (4) make related editorial and filing adjustments with trustees and exchanges.
The regulator amends REIT regulations to (1) narrow the definition of "public" by excluding sponsors, sponsor group, manager and related parties while treating qualified institutional buyers as public in offers; (2) modify timing and filing requirements for valuations and development-status disclosures, linking submission to timelines specified for quarterly and annual financial results and requiring annual full valuations as at March 31 and half-year valuations as at September 30 to be submitted to the stock exchange(s) with results; (3) permit a holdco with negative standalone cash flow to offset it against SPV cash flows with prescribed disclosures; and (4) make related editorial and filing adjustments with trustees and exchanges.
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