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    September 24, 2026   Case Laws Income Tax
    Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
    September 24, 2026   Case Laws Income Tax
    Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
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    Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
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    Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
    September 24, 2026   Case Laws Income Tax
    Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
    September 24, 2026   Case Laws Income Tax
    Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
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    Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
    September 24, 2026   Case Laws Income Tax
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    September 24, 2026   Case Laws Customs
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    September 24, 2026   Case Laws Customs
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    September 24, 2026   Case Laws Customs
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    September 24, 2026   Case Laws Customs
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September 24, 2026   Case Laws Income Tax
Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
September 24, 2026   Case Laws Income Tax
Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
September 24, 2026   Case Laws Income Tax
Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciation.
September 24, 2026   Case Laws Income Tax
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction.
September 24, 2026   Case Laws Income Tax
Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
September 24, 2026   Case Laws Income Tax
Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
September 24, 2026   Case Laws Income Tax
Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
September 24, 2026   Case Laws Customs
Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
September 24, 2026   Case Laws Customs
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penalties.
September 24, 2026   Case Laws Customs
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and commissioning.
September 24, 2026   Case Laws Customs
Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
September 24, 2026   Case Laws Customs
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
September 24, 2026   Case Laws Customs
Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
September 24, 2026   Case Laws IBC
CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
September 24, 2026   Case Laws Money Laundering
Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
September 24, 2026   Case Laws Central Excise
Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.

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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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