Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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The amendment relaxes the REIT asset-quality thresholds in the 2014 Regulations by reducing the prescribed credit risk value benchmark from 12 to 10 in the relevant definitions and investment conditions, and by expanding the eligible risk matrix category to include Class B-I alongside Class A-I. It also makes a drafting correction to capitalisation in the reference to Government Securities, treasury bills and repo on Government Securities. These changes take effect on publication in the Official Gazette and alter the classification and eligibility criteria applicable to REIT-related holdings.
The amendment relaxes the REIT asset-quality thresholds in the 2014 Regulations by reducing the prescribed credit risk value benchmark from 12 to 10 in the relevant definitions and investment conditions, and by expanding the eligible risk matrix category to include Class B-I alongside Class A-I. It also makes a drafting correction to capitalisation in the reference to Government Securities, treasury bills and repo on Government Securities. These changes take effect on publication in the Official Gazette and alter the classification and eligibility criteria applicable to REIT-related holdings.
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