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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SEBI mandates that the trustee of each special purpose distinct entity must make half-yearly periodic disclosures for listed Securitised Debt Instruments in prescribed formats, distinguishing between SDIs backed by loans/listed debt securities/credit facility exposures and SDIs backed by other exposures, including specified maturity, minimum retention requirement, credit quality, defaults/overdues, prepayments, recovery actions, utilisation of credit enhancement/liquidity facilities, amendments, pool characteristics, and minimum holding period information; this standardises ongoing reporting for different asset types. The trustee must submit these disclosures to SEBI and to the stock exchange where the SDIs are listed within 30 days of the end of March and September, with compliance effective from March 31, 2026.
SEBI mandates that the trustee of each special purpose distinct entity must make half-yearly periodic disclosures for listed Securitised Debt Instruments in prescribed formats, distinguishing between SDIs backed by loans/listed debt securities/credit facility exposures and SDIs backed by other exposures, including specified maturity, minimum retention requirement, credit quality, defaults/overdues, prepayments, recovery actions, utilisation of credit enhancement/liquidity facilities, amendments, pool characteristics, and minimum holding period information; this standardises ongoing reporting for different asset types. The trustee must submit these disclosures to SEBI and to the stock exchange where the SDIs are listed within 30 days of the end of March and September, with compliance effective from March 31, 2026.
Note: It is a system-generated summary and is for quick reference only.
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