Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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.
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.
Note: It is a system-generated summary and is for quick reference only.