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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AIFs must ensure the latest NAV for each ISIN is uploaded to depository systems by their RTAs within 30 days of valuation (or before May 1, 2026, whichever is later), with valuation date defined by independent valuer report or internal documentation. Managers are responsible for timely and accurate uploads. Depositories must build uploading infrastructure, display a prescribed disclaimer with AIF NAVs, amend rules/byelaws, and notify members. Trustees/sponsors must include this requirement in the manager's compliance test report. The mandate applies immediately and is issued by SEBI to protect investor interests and promote market transparency.
AIFs must ensure the latest NAV for each ISIN is uploaded to depository systems by their RTAs within 30 days of valuation (or before May 1, 2026, whichever is later), with valuation date defined by independent valuer report or internal documentation. Managers are responsible for timely and accurate uploads. Depositories must build uploading infrastructure, display a prescribed disclaimer with AIF NAVs, amend rules/byelaws, and notify members. Trustees/sponsors must include this requirement in the manager's compliance test report. The mandate applies immediately and is issued by SEBI to protect investor interests and promote market transparency.
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