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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A financial regulator has authorised persons resident outside the country holding Special Rupee Vostro Accounts (SRVAs) to invest rupee surplus balances in non-convertible debentures/bonds and commercial papers issued by domestic companies, amending the Master Direction to treat such investments as "eligible instruments" and to reckon them under the corporate debt securities limit under the General Route. SRVA investments remain subject to FPI investment limits, though minimum residual maturity and issue-wise limits do not apply for the SRVA route. SRVA holders and authorised dealer banks bear primary compliance responsibility; banks must facilitate separate demat accounts and report transactions to depositories. Immediate effect.
A financial regulator has authorised persons resident outside the country holding Special Rupee Vostro Accounts (SRVAs) to invest rupee surplus balances in non-convertible debentures/bonds and commercial papers issued by domestic companies, amending the Master Direction to treat such investments as "eligible instruments" and to reckon them under the corporate debt securities limit under the General Route. SRVA investments remain subject to FPI investment limits, though minimum residual maturity and issue-wise limits do not apply for the SRVA route. SRVA holders and authorised dealer banks bear primary compliance responsibility; banks must facilitate separate demat accounts and report transactions to depositories. Immediate effect.
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