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    May 23, 2026   Case LawsGST
    Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
    May 23, 2026   Case LawsGST
    Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
    May 23, 2026   Case LawsGST
    Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
    May 23, 2026   Case LawsGST
    GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
    May 23, 2026   Case LawsGST
    Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
    May 23, 2026   Case LawsGST
    Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
    May 23, 2026   Case LawsIncome Tax
    Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
    May 23, 2026   Case LawsIncome Tax
    Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
    May 23, 2026   Case LawsIncome Tax
    Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
    May 23, 2026   Case LawsIncome Tax
    Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
    May 23, 2026   Case LawsIncome Tax
    Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
    May 23, 2026   Case LawsIncome Tax
    Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
    May 23, 2026   Case LawsIncome Tax
    Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
    May 23, 2026   Case LawsIncome Tax
    Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
    May 23, 2026   Case LawsIncome Tax
    Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
    May 23, 2026   Case LawsIncome Tax
    Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
    May 23, 2026   Case LawsIncome Tax
    Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
    May 23, 2026   Case LawsIncome Tax
    Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
    May 23, 2026   Case LawsIncome Tax
    Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
    May 23, 2026   Case LawsIncome Tax
    Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
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    May 23, 2026   Case Laws GST
    Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
    May 23, 2026   Case Laws GST
    Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
    May 23, 2026   Case Laws GST
    Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
    May 23, 2026   Case Laws GST
    GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
    May 23, 2026   Case Laws GST
    Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
    May 23, 2026   Case Laws GST
    Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
    May 23, 2026   Case Laws Income Tax
    Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
    May 23, 2026   Case Laws Income Tax
    Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
    May 23, 2026   Case Laws Income Tax
    Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
    May 23, 2026   Case Laws Income Tax
    Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
    May 23, 2026   Case Laws Income Tax
    Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
    May 23, 2026   Case Laws Income Tax
    Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
    May 23, 2026   Case Laws Income Tax
    Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
    May 23, 2026   Case Laws Income Tax
    Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
    May 23, 2026   Case Laws Income Tax
    Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
    May 23, 2026   Case Laws Income Tax
    Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
    May 23, 2026   Case Laws Income Tax
    Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
    May 23, 2026   Case Laws Income Tax
    Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
    May 23, 2026   Case Laws Income Tax
    Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
    May 23, 2026   Case Laws Income Tax
    Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.

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      Home› Highlights › SEBI › 2026 › June, 2026 › This
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      SEBI

      SEBI has extended the compliance timelines under its January 02,...

      Merchant banker compliance timelines extended for Separate Business Units and net worth requirements under SEBI circular.

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      SEBIJune 12, 2026Circulars
      SEBI has extended the compliance timelines under its January 02, 2026 Merchant Bankers circular to allow additional time for implementation of the Separate Business Unit framework and for alignment of net worth and liquid net worth requirements with financial-year end compliance. The transfer of activities to SBUs and compliance with the related operational clause are deferred to December 31, 2026. The Phase I and Phase II deadlines for net worth and liquid net worth requirements, as well as intimation of Category I or Category II status, are extended to March 31, 2027 and March 31, 2028, as applicable. All other provisions of the January 02, 2026 circular remain unchanged.
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      ActsIncome Tax
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