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    September 16, 2026   Case Laws Income Tax
    Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
    September 16, 2026   Case Laws Income Tax
    Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
    September 16, 2026   Case Laws Income Tax
    Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
    September 16, 2026   Case Laws Income Tax
    Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
    September 16, 2026   Case Laws Customs
    Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions r...
    September 16, 2026   Case Laws Customs
    Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
    September 16, 2026   Case Laws Customs
    Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
    September 16, 2026   Case Laws Customs
    Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
    September 16, 2026   Case Laws Customs
    Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
    September 16, 2026   Case Laws Customs
    Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
    September 16, 2026   Case Laws Customs
    Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
    September 16, 2026   Case Laws Customs
    Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
    September 16, 2026   Case Laws Customs
    Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage funct...
    September 16, 2026   Case Laws Customs
    Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inq...
    September 16, 2026   Case Laws VAT / Sales Tax
    Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
    September 15, 2026   Notifications Income Tax
    Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
    September 15, 2026   Circulars DGFT
    Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payme...
    September 15, 2026   Circulars DGFT
    Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
    September 15, 2026   Circulars Customs
    Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
    September 15, 2026   Circulars Customs
    Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
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September 16, 2026   Case Laws Income Tax
Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
September 16, 2026   Case Laws Income Tax
Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
September 16, 2026   Case Laws Income Tax
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adjustment.
September 16, 2026   Case Laws Income Tax
Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
September 16, 2026   Case Laws Customs
Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions remain unmet.
September 16, 2026   Case Laws Customs
Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
September 16, 2026   Case Laws Customs
Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
September 16, 2026   Case Laws Customs
Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
September 16, 2026   Case Laws Customs
Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
September 16, 2026   Case Laws Customs
Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
September 16, 2026   Case Laws Customs
Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
September 16, 2026   Case Laws Customs
Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
September 16, 2026   Case Laws Customs
Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage function.
September 16, 2026   Case Laws Customs
Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inquiry.
September 16, 2026   Case Laws VAT / Sales Tax
Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
September 15, 2026   Circulars Customs
Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
September 15, 2026   Circulars Customs
Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.

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

Recognition of NSE Clearing Limited as a clearing corporation is...

Clearing corporation recognition renewal subjects NSE Clearing Limited to continuing regulatory conditions throughout its renewed operating term.

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SEBI September 17, 2026 Notifications
Recognition of NSE Clearing Limited as a clearing corporation is renewed for a three-year period from 3 October 2026 to 2 October 2029. The renewed recognition is subject to compliance with conditions specified from time to time and any further conditions that may be prescribed or imposed. The renewal permits the clearing corporation to continue operating within the applicable securities-market regulatory framework during that term.
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