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    August 3, 2026   Case LawsGST
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    August 3, 2026   Case LawsGST
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    August 3, 2026   Case LawsGST
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    August 3, 2026   Case LawsGST
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    August 3, 2026   Case LawsIncome Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    August 3, 2026   Case LawsIncome Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case LawsIncome Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case LawsIncome Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case LawsIncome Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case LawsIncome Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case LawsCustoms
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    August 3, 2026   Case LawsCustoms
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    August 3, 2026   Case LawsCustoms
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case LawsCustoms
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case LawsCustoms
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case LawsCustoms
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    August 3, 2026   Case LawsCustoms
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
    August 3, 2026   Case LawsCompanies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case LawsIBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    August 3, 2026   Case LawsFEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
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    August 3, 2026   Case Laws GST
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    August 3, 2026   Case Laws GST
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    August 3, 2026   Case Laws GST
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    August 3, 2026   Case Laws GST
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed constitutional challenges.
    August 3, 2026   Case Laws Income Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    August 3, 2026   Case Laws Income Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case Laws Income Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case Laws Income Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case Laws Income Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case Laws Income Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case Laws Customs
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
    August 3, 2026   Case Laws Customs
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
    August 3, 2026   Case Laws Customs
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case Laws Customs
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case Laws Customs
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case Laws Customs
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    August 3, 2026   Case Laws Customs
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
    August 3, 2026   Case Laws Companies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case Laws IBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
    August 3, 2026   Case Laws FEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.

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

      The GARUDA mechanism permits Regular AIF schemes to launch 10...

      Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.

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      SEBIJuly 31, 2026Circulars
      The GARUDA mechanism permits Regular AIF schemes to launch 10 working days after filing their placement memorandum (PPM), unless otherwise advised; first schemes may launch only after both registration and the filing period requirements are met. Regular-scheme PPMs require merchant banker due diligence, prescribed declarations and disclosures, with the manager and merchant banker responsible for accuracy and compliance. AI-only funds and LVFs may launch immediately upon PPM filing, while Angel Funds may circulate PPMs from registration; these categories file CEO and compliance officer undertakings instead of merchant banker certification. Their PPM changes are filed directly with SEBI. PPM submission does not constitute SEBI approval, and specified scheme names must identify AI-only funds or LVFs.
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      ActsIncome Tax
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