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 extends the effective date for the mutual fund industry framework that provides an additional incentives structure for distributors to mobilize investments from specified new investor categories, namely new individual investors from B-30 cities and new women individual investors from both T-30 and B-30 cities. The implementation date is deferred from February 1, 2026 to March 1, 2026, while all other provisions of the November 27, 2025 circular remain unchanged, resulting in a one-month postponement of the obligation to operationalize the requisite systems and processes for applying the additional incentives framework.
SEBI extends the effective date for the mutual fund industry framework that provides an additional incentives structure for distributors to mobilize investments from specified new investor categories, namely new individual investors from B-30 cities and new women individual investors from both T-30 and B-30 cities. The implementation date is deferred from February 1, 2026 to March 1, 2026, while all other provisions of the November 27, 2025 circular remain unchanged, resulting in a one-month postponement of the obligation to operationalize the requisite systems and processes for applying the additional incentives framework.
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