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...
Page of 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Amends rule 19(2) to prescribe tiered minimum public offer and...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcement.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Amends rule 19(2) to prescribe tiered minimum public offer and allotment requirements based on post-issue capital, with larger issuers subject to lower initial public allotment but mandated staged increases in public shareholding within specified timelines; recognises special lower threshold for listings in an International Financial Service Centre and allows recognised stock exchanges to levy fines for prior non-compliance. Requires applicant companies that have issued superior voting rights to concurrently list those superior voting shares alongside ordinary shares. Operative effects: establishes size-based public offering minima, mandatory phased public shareholding uplifts, IFSC modification, concurrent listing of superior voting shares, and exchange enforcement powers.
Amends rule 19(2) to prescribe tiered minimum public offer and allotment requirements based on post-issue capital, with larger issuers subject to lower initial public allotment but mandated staged increases in public shareholding within specified timelines; recognises special lower threshold for listings in an International Financial Service Centre and allows recognised stock exchanges to levy fines for prior non-compliance. Requires applicant companies that have issued superior voting rights to concurrently list those superior voting shares alongside ordinary shares. Operative effects: establishes size-based public offering minima, mandatory phased public shareholding uplifts, IFSC modification, concurrent listing of superior voting shares, and exchange enforcement powers.
Note: It is a system-generated summary and is for quick reference only.