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    July 11, 2026   Case Laws FEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case Laws FEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications Customs
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    July 10, 2026   Notifications Customs
    BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
    FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.
    July 10, 2026   Notifications SEBI
    Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.
    July 10, 2026   Notifications Customs
    Anti-dumping duty on seamless steel tubes from China PR extended until 27 January 2027, unless amended earlier.
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-UK CETA notified for vehicles, with online applications, eligibility rules, and customs conditions.
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July 11, 2026   Case Laws FEMA
Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
July 11, 2026   Case Laws FEMA
FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
July 11, 2026   Case Laws Money Laundering
PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
July 11, 2026   Case Laws Service Tax
Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
July 11, 2026   Case Laws Indian Laws
Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
July 11, 2026   Case Laws Indian Laws
Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
July 11, 2026   Case Laws Indian Laws
Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
July 11, 2026   Case Laws Indian Laws
Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
July 11, 2026   Case Laws Indian Laws
Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
July 10, 2026   Notifications SEBI
Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
July 10, 2026   Notifications Customs
Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
July 10, 2026   Notifications Customs
BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
July 10, 2026   Notifications Customs
BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset date.
July 10, 2026   Notifications SEBI
Custodian fee structure shifts from annual to monthly payment, with revised billing and transition rules
July 10, 2026   Notifications SEBI
FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.
July 10, 2026   Notifications SEBI
Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.
July 10, 2026   Notifications Customs
Anti-dumping duty on seamless steel tubes from China PR extended until 27 January 2027, unless amended earlier.
July 10, 2026   Notifications SEBI
SEBI buy-back rules tightened with new limits, disclosure timelines, shareholder intimation and promoter freeze requirements.
July 10, 2026   Notifications SEBI
SEBI amends securitised debt regulations to tighten board control, related-party limits, and investor-protection disclosures.
July 10, 2026   Circulars DGFT
Tariff Rate Quota allocation under India-UK CETA notified for vehicles, with online applications, eligibility rules, and customs conditions.

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Income Tax

Allowance of depreciation and partners salary etc. from...

Section 44AD: Depreciation and Partners' Salary Allowed from Estimated Income, Subject to Section 40(b) Limits.

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Income Tax May 27, 2014 Case Laws AT
Allowance of depreciation and partners salary etc. from estimated income applying the provisions of Section 44AD - AO is directed to allow the salary and interest paid to the partner subject to the limitation provided in section 40(b) - AT
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