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    July 24, 2026   Case LawsCustoms
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case LawsCustoms
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case LawsCustoms
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
    July 24, 2026   Case LawsCustoms
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period dema...
    July 24, 2026   Case LawsCustoms
    Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.
    July 24, 2026   Case LawsCustoms
    Transferable DFIA licence exemption survives where alleged exporter irregularities and importer fraud remain unproved, defeating extended limitation.
    July 24, 2026   Case LawsCustoms
    Section 108 statements require section 138B compliance, including examination and cross-examination, before supporting export-related penalties.
    July 24, 2026   Case LawsCustoms
    Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
    July 24, 2026   Case LawsCustoms
    Sequential customs valuation restricts residual methods, while related-party imports can justify rejecting declared transaction values and combined pe...
    July 24, 2026   Case LawsCompanies Law
    Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
    July 24, 2026   Case LawsMoney Laundering
    Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
    July 24, 2026   Case LawsService Tax
    Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.
    July 24, 2026   Case LawsService Tax
    Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.
    July 24, 2026   Case LawsService Tax
    Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
    July 24, 2026   Case LawsIndian Laws
    Vicarious liability for cheque dishonour requires specific allegations linking each director to the company's business and transaction.
    July 23, 2026   NotificationsDGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   NotificationsIncome Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
    July 23, 2026   CircularsSEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
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    July 24, 2026   Case Laws Customs
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case Laws Customs
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case Laws Customs
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
    July 24, 2026   Case Laws Customs
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period demands.
    July 24, 2026   Case Laws Customs
    Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.
    July 24, 2026   Case Laws Customs
    Transferable DFIA licence exemption survives where alleged exporter irregularities and importer fraud remain unproved, defeating extended limitation.
    July 24, 2026   Case Laws Customs
    Section 108 statements require section 138B compliance, including examination and cross-examination, before supporting export-related penalties.
    July 24, 2026   Case Laws Customs
    Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving finality.
    July 24, 2026   Case Laws Customs
    Sequential customs valuation restricts residual methods, while related-party imports can justify rejecting declared transaction values and combined penalties.
    July 24, 2026   Case Laws Companies Law
    Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness.
    July 24, 2026   Case Laws Money Laundering
    Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and attendance.
    July 24, 2026   Case Laws Service Tax
    Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.
    July 24, 2026   Case Laws Service Tax
    Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.
    July 24, 2026   Case Laws Service Tax
    Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression determine tax consequences.
    July 24, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires specific allegations linking each director to the company's business and transaction.
    July 23, 2026   Notifications DGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   Notifications Income Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Services Centre funds.
    July 23, 2026   Notifications Income Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   Notifications Income Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
    July 23, 2026   Circulars SEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.

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      Home› Highlights › SEBI › 2026 › July, 2026 › This
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      SEBI

      SEBI amends the Mutual Funds Regulations, 2026 to permit mutual...

      Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.

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      SEBIJuly 10, 2026Notifications
      SEBI amends the Mutual Funds Regulations, 2026 to permit mutual funds to undertake intraday borrowing to address timing mismatches between scheme inflows and outflows, subject to conditions specified by the Board. The amendment substitutes regulation 42(2) in Chapter VII and takes effect on publication in the Official Gazette.
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      ActsIncome Tax
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