Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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.
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