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-prescribed guidelines require custodians to segregate regulated and unregulated financial services into separate Strategic Business Units with arm's-length accounting and net worth assessed excluding SBU books; custodians offering unregulated services must disclose and obtain client acknowledgement of no SEBI recourse. Custodians must implement board-level governance committees, documented risk management policies, scalable IT capacity, Business Continuity Plans and Disaster Recovery Sites with specified resilience/distance standards, annual DR drills and auditor review. A framework for orderly wind-down assuring seamless client portability is mandated. Certain duplicate reporting obligations to SEBI are discontinued. Specific implementation deadlines are prescribed for wind-down and DR compliance.
SEBI-prescribed guidelines require custodians to segregate regulated and unregulated financial services into separate Strategic Business Units with arm's-length accounting and net worth assessed excluding SBU books; custodians offering unregulated services must disclose and obtain client acknowledgement of no SEBI recourse. Custodians must implement board-level governance committees, documented risk management policies, scalable IT capacity, Business Continuity Plans and Disaster Recovery Sites with specified resilience/distance standards, annual DR drills and auditor review. A framework for orderly wind-down assuring seamless client portability is mandated. Certain duplicate reporting obligations to SEBI are discontinued. Specific implementation deadlines are prescribed for wind-down and DR compliance.
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