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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Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
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