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 custodian regulations to take effect six months after Gazette notification, inserting "physical" custody, raising the net-worth threshold from fifty to seventy-five crore rupees (with a three-year transition for existing registrants) and requiring net worth to be maintained separately from activity-specific capital adequacy. Custodians may also offer other financial services subject to conditions if not tied to a banking group. New provisions impose specified obligations on governance, risk management, scalable infrastructure, orderly wind-down planning and cooperation with the regulator, and expand conduct, disclosure, internal controls, client grievance, fitness-and-proper and reporting duties in the schedule.
The regulator amends custodian regulations to take effect six months after Gazette notification, inserting "physical" custody, raising the net-worth threshold from fifty to seventy-five crore rupees (with a three-year transition for existing registrants) and requiring net worth to be maintained separately from activity-specific capital adequacy. Custodians may also offer other financial services subject to conditions if not tied to a banking group. New provisions impose specified obligations on governance, risk management, scalable infrastructure, orderly wind-down planning and cooperation with the regulator, and expand conduct, disclosure, internal controls, client grievance, fitness-and-proper and reporting duties in the schedule.
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