Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
A Social Impact Assessor under the ICDR Regulations must qualify the NISM certification programme and hold a valid certificate. The prescribed qualification is the NISM Series XXIII - Social Impact Assessors Certification Examination. For renewal, the assessor must either retake that examination or successfully complete the NISM Series XXIII - Social Impact Assessors Certification eCPE Program. The circular operates immediately and specifies this certification requirement for continued recognition of Social Impact Assessors.
A Social Impact Assessor under the ICDR Regulations must qualify the NISM certification programme and hold a valid certificate. The prescribed qualification is the NISM Series XXIII - Social Impact Assessors Certification Examination. For renewal, the assessor must either retake that examination or successfully complete the NISM Series XXIII - Social Impact Assessors Certification eCPE Program. The circular operates immediately and specifies this certification requirement for continued recognition of Social Impact Assessors.
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