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    September 28, 2026   Case Laws Income Tax
    Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
    September 28, 2026   Case Laws Income Tax
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September 28, 2026   Case Laws Income Tax
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure additions.
September 28, 2026   Case Laws Income Tax
Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
September 28, 2026   Case Laws Income Tax
Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
September 28, 2026   Case Laws Income Tax
Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
September 28, 2026   Case Laws Income Tax
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owned land.
September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
September 28, 2026   Case Laws Income Tax
Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
September 28, 2026   Case Laws Income Tax
Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.

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Home › Highlights › SEBI › 2026 › September, 2026 › This
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SEBI

Angel Funds registered on or before September 10, 2025 must...

Accredited investor mandate for existing Angel Funds receives extended compliance timeline while preserving existing investor holdings and restrictions.

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SEBI September 8, 2026 Circulars
Angel Funds registered on or before September 10, 2025 must implement the Accredited Investor mandate by March 31, 2027, extending the previous compliance deadline. Until that date, they may offer investment opportunities to no more than 200 non-accredited investors. From March 31, 2027, these Angel Funds must not accept non-accredited investor contributions for investments in investee companies. Existing investors may continue to hold investments already made, subject to the fund's PPM and fund documents. All other provisions governing Angel Funds under Chapter 8 of the AIF Master Circular remain unchanged, and the revised timeline applies immediately.
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