Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
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Regulator permits transfer of portfolio management services (PMS) subject to prior approval: intra-group transfers may be of select investment approaches or the entire PMS (if entire business transferred, transferor must surrender registration within 45 working days); transfers between unrelated portfolio managers require a joint application, mandate transfer of the entire PMS, and obligate the transferee to assume all acts, deeds, liabilities and pending litigation via an undertaking. The transfer must be completed within two months of approval; until completion the transferor remains manager but cannot onboard new clients and must surrender registration upon handover. The circular is effective immediately and prescribes specified undertakings and documentary enclosures.
Regulator permits transfer of portfolio management services (PMS) subject to prior approval: intra-group transfers may be of select investment approaches or the entire PMS (if entire business transferred, transferor must surrender registration within 45 working days); transfers between unrelated portfolio managers require a joint application, mandate transfer of the entire PMS, and obligate the transferee to assume all acts, deeds, liabilities and pending litigation via an undertaking. The transfer must be completed within two months of approval; until completion the transferor remains manager but cannot onboard new clients and must surrender registration upon handover. The circular is effective immediately and prescribes specified undertakings and documentary enclosures.
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