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    September 25, 2026   Case Laws Income Tax
    Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
    September 25, 2026   Case Laws Income Tax
    Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
    September 25, 2026   Case Laws Income Tax
    Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
    September 25, 2026   Case Laws Income Tax
    Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
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    Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
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    September 25, 2026   Case Laws Income Tax
    Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
    September 25, 2026   Case Laws Customs
    Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
    September 25, 2026   Case Laws Customs
    Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle par...
    September 25, 2026   Case Laws Customs
    Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
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    September 25, 2026   Case Laws Central Excise
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    September 24, 2026   Notes Customs
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    September 24, 2026   Notes IBC
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    September 24, 2026   Notes GST
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    September 24, 2026   Notes Income Tax
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    September 24, 2026   Notes Income Tax
    Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.
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September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.
September 25, 2026   Case Laws Income Tax
Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
September 25, 2026   Case Laws Income Tax
Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
September 25, 2026   Case Laws Income Tax
Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
September 25, 2026   Case Laws Income Tax
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.
September 25, 2026   Case Laws Income Tax
Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
September 25, 2026   Case Laws Income Tax
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.
September 25, 2026   Case Laws Customs
Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
September 25, 2026   Case Laws Customs
Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle parts.
September 25, 2026   Case Laws Customs
Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
September 25, 2026   Case Laws Customs
Minimum Import Price restrictions do not govern bonded warehoused goods solely intended for re-export, preserving declared customs value.
September 25, 2026   Case Laws Customs
Vegetable extract classification keeps bulk Pine Bark and Grape Seed Extracts under Heading 1302, not food preparations.
September 25, 2026   Case Laws IBC
Pending arbitration does not bar wilful-defaulter proceedings over alleged unauthorised disposal of secured assets before committee review.
September 25, 2026   Case Laws Central Excise
Ready-to-assemble greenhouse classification favours the specific tariff entry, while limitation extensions cannot revive expired excise demands.
September 24, 2026   Notes Customs
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensatory interest.
September 24, 2026   Notes IBC
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves them.
September 24, 2026   Notes GST
GST registration cancellation for return default requires a hearing, while full compliance can prevent or conditionally reverse cancellation.
September 24, 2026   Notes Income Tax
Article 8 treaty protection excludes third-party ground handling and engineering income lacking a direct link to international carriage.
September 24, 2026   Notes Income Tax
Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.

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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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Acts Income Tax
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