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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Credit rating agencies undertaking ratings of instruments regulated by other financial sector regulators must segregate communications, disclosures and marketing from SEBI regulated activities, using separate email IDs and website sections; effect: clear separation of grievance channels and consumer-facing materials. They must preserve SEBI minimum net worth requirements in addition to any stipulations by other regulators; effect: SEBI net worth floor remains binding. Rating reports, press releases and marketing must identify the applicable regulator and state that SEBI investor protection and grievance mechanisms do not apply; effect: informed investor notice. Client engagement requires upfront written disclosure and confirmation; effect: documented client consent. Internal audit must include a board approved undertaking of compliance. SEBI circular applies as specified.
Credit rating agencies undertaking ratings of instruments regulated by other financial sector regulators must segregate communications, disclosures and marketing from SEBI regulated activities, using separate email IDs and website sections; effect: clear separation of grievance channels and consumer-facing materials. They must preserve SEBI minimum net worth requirements in addition to any stipulations by other regulators; effect: SEBI net worth floor remains binding. Rating reports, press releases and marketing must identify the applicable regulator and state that SEBI investor protection and grievance mechanisms do not apply; effect: informed investor notice. Client engagement requires upfront written disclosure and confirmation; effect: documented client consent. Internal audit must include a board approved undertaking of compliance. SEBI circular applies as specified.
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