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    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
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    May 30, 2026   Case LawsLaw of Competition
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    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
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    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
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      Money Laundering

      The Central Government permits five specified SEBI-regulated...

      Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.

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      Money LaunderingMay 29, 2026Notifications
      The Central Government permits five specified SEBI-regulated reporting entities to perform authentication under the Aadhaar Act for the purposes of section 11A of the Prevention of Money-laundering Act, 2002, after being satisfied that they meet Aadhaar privacy and security standards and after consultation with UIDAI and SEBI. The entities covered are Groww Mutual Fund, ICICI Securities Limited, Upstox Securities Private Limited, Cybrilla Technologies Private Limited and Aaritya Broking Private Limited. The notification expands the authorised set of reporting entities eligible to use Aadhaar-based authentication in the anti-money laundering framework.

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      ActsIncome Tax