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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Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
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