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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Notification introduces "Accredited Investors only fund" within the Alternative Investment Funds framework, including large value funds for accredited investors, and permits existing funds or schemes to convert subject to conditions prescribed by the regulator. The minimum investment threshold in clause (pa) is reduced from seventy to twenty-five, with similar conversion permissions. Accredited investors are excluded from the investor headcount in a scheme, and certain eligibility and operational provisions do not apply to Accredited Investors only funds or large value funds for accredited investors. For such funds, trustee responsibilities under the regulations are shifted to the manager. Amendments take effect upon publication in the Official Gazette.
Notification introduces "Accredited Investors only fund" within the Alternative Investment Funds framework, including large value funds for accredited investors, and permits existing funds or schemes to convert subject to conditions prescribed by the regulator. The minimum investment threshold in clause (pa) is reduced from seventy to twenty-five, with similar conversion permissions. Accredited investors are excluded from the investor headcount in a scheme, and certain eligibility and operational provisions do not apply to Accredited Investors only funds or large value funds for accredited investors. For such funds, trustee responsibilities under the regulations are shifted to the manager. Amendments take effect upon publication in the Official Gazette.
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