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    September 22, 2026   Case Laws Income Tax
    Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adj...
    September 22, 2026   Case Laws Income Tax
    Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
    September 22, 2026   Case Laws Income Tax
    TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
    September 22, 2026   Case Laws Income Tax
    Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.
    September 22, 2026   Case Laws Income Tax
    Belated Form 9A filing may preserve deemed charitable-income application where substantial compliance and sufficient cause are established.
    September 22, 2026   Case Laws Income Tax
    Corroborative evidence for penny-stock additions: alleged undisclosed income and estimated profits failed without substantive proof.
    September 22, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
    September 22, 2026   Case Laws Customs
    Conditional redemption for re-export barred; customs value reassessment and penalties for import misdeclaration remain sustainable.
    September 22, 2026   Case Laws Companies Law
    Appellate review of interim status quo orders requires prior recourse to the original forum before interference.
    September 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies retroactively to pending personal-guarantor insolvency applications, while securitisation restraints require writ...
    September 22, 2026   Case Laws FEMA
    Foreign-exchange seizure powers permit scrutiny of post-commencement payments, while overseas-investment refusals require disclosed, rational reasons.
    September 21, 2026   Notifications Labour laws
    Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
    September 21, 2026   Circulars Customs
    Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
    September 21, 2026   Case Laws GST
    E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
    September 21, 2026   Case Laws GST
    Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
    September 21, 2026   Case Laws GST
    Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
    September 21, 2026   Case Laws GST
    Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
    September 21, 2026   Case Laws GST
    Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
    September 21, 2026   Case Laws GST
    Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
    September 21, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
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September 22, 2026   Case Laws Income Tax
Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adjustments.
September 22, 2026   Case Laws Income Tax
Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
September 22, 2026   Case Laws Income Tax
TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
September 22, 2026   Case Laws Income Tax
Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.
September 22, 2026   Case Laws Income Tax
Belated Form 9A filing may preserve deemed charitable-income application where substantial compliance and sufficient cause are established.
September 22, 2026   Case Laws Income Tax
Corroborative evidence for penny-stock additions: alleged undisclosed income and estimated profits failed without substantive proof.
September 22, 2026   Case Laws Income Tax
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statutory route.
September 22, 2026   Case Laws Customs
Conditional redemption for re-export barred; customs value reassessment and penalties for import misdeclaration remain sustainable.
September 22, 2026   Case Laws Companies Law
Appellate review of interim status quo orders requires prior recourse to the original forum before interference.
September 22, 2026   Case Laws IBC
Interim moratorium exclusion applies retroactively to pending personal-guarantor insolvency applications, while securitisation restraints require written reasons and hearings.
September 22, 2026   Case Laws FEMA
Foreign-exchange seizure powers permit scrutiny of post-commencement payments, while overseas-investment refusals require disclosed, rational reasons.
September 21, 2026   Notifications Labour laws
Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
September 21, 2026   Circulars Customs
Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
September 21, 2026   Case Laws GST
E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
September 21, 2026   Case Laws GST
Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
September 21, 2026   Case Laws GST
Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
September 21, 2026   Case Laws GST
Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
September 21, 2026   Case Laws GST
Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
September 21, 2026   Case Laws GST
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate remand.
September 21, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.

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Home › Highlights › SEBI › 2026 › October, 2026 › This
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SEBI

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

Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.

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SEBI October 2, 2026 Notifications
Recognition of BSE Clearing Limited as a clearing corporation is renewed for three years from 3 October 2026 to 2 October 2029 under the Securities Contracts (Regulation) framework. The renewal is subject to compliance with conditions specified by SEBI from time to time, preserving ongoing regulatory oversight of the clearing corporation throughout the renewed recognition period.
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