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 revised Angel Fund rules under the AIF regime: funds may raise capital only from Accredited Investors (new registrations immediately; existing funds must comply by Sept 8, 2026 and may have no more than 200 non-accredited investors until then), and must onboard at least five Accredited Investors before first close (within 12 months of PPM record). Investments must be made at fund level without scheme filings (term sheets retained), follow-on investments capped so post-issue shareholding ≤ pre-issue and total investment ≤ INR 25 crore, follow-ons pro-rata, and lock-in is one year (six months for third-party sale). Overseas limits, allocation methodology, pro-rata distribution rules, classification, audit/reporting thresholds and other operational clarifications apply immediately.
The regulator revised Angel Fund rules under the AIF regime: funds may raise capital only from Accredited Investors (new registrations immediately; existing funds must comply by Sept 8, 2026 and may have no more than 200 non-accredited investors until then), and must onboard at least five Accredited Investors before first close (within 12 months of PPM record). Investments must be made at fund level without scheme filings (term sheets retained), follow-on investments capped so post-issue shareholding ≤ pre-issue and total investment ≤ INR 25 crore, follow-ons pro-rata, and lock-in is one year (six months for third-party sale). Overseas limits, allocation methodology, pro-rata distribution rules, classification, audit/reporting thresholds and other operational clarifications apply immediately.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
