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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Creates a new SWAGAT-FI category for FPIs/FVCIs: (a) defines eligible investors (government/Govt-related, regulated public retail blind-pool mutual funds, regulated insurance companies investing own non-segregated funds, and regulated pension funds) and requires public retail funds to be from identified jurisdictions regulated by specified authorities, thereby permitting these entities to register as SWAGAT-FI FPIs; (b) permits existing FPIs to convert to SWAGAT-FI on application to their DDP, thereby enabling streamlined on-boarding; mandates depositories to provide a unified accounting/investing account for securities and units, thereby consolidating custody and reporting; extends registration renewal block to 10 years for SWAGAT-FI FPIs, thereby lengthening fee/renewal cycles; and sets custodial KYC review periodicity at 10 years for SWAGAT-FI FPIs, thereby reducing KYC frequency. SEBI.
Creates a new SWAGAT-FI category for FPIs/FVCIs: (a) defines eligible investors (government/Govt-related, regulated public retail blind-pool mutual funds, regulated insurance companies investing own non-segregated funds, and regulated pension funds) and requires public retail funds to be from identified jurisdictions regulated by specified authorities, thereby permitting these entities to register as SWAGAT-FI FPIs; (b) permits existing FPIs to convert to SWAGAT-FI on application to their DDP, thereby enabling streamlined on-boarding; mandates depositories to provide a unified accounting/investing account for securities and units, thereby consolidating custody and reporting; extends registration renewal block to 10 years for SWAGAT-FI FPIs, thereby lengthening fee/renewal cycles; and sets custodial KYC review periodicity at 10 years for SWAGAT-FI FPIs, thereby reducing KYC frequency. SEBI.
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