Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.

Anti-dumping duty on seamless steel tubes from China PR extended until 27 January 2027, unless amended earlier.

SEBI buy-back rules tightened with new limits, disclosure timelines, shareholder intimation and promoter freeze requirements.

SEBI amends securitised debt regulations to tighten board control, related-party limits, and investor-protection disclosures.

Tariff Rate Quota allocation under India-UK CETA notified for vehicles, with online applications, eligibility rules, and customs conditions.

CCFS-2026 validity extended, giving companies more time to complete pending statutory filings under the compliance scheme.

GST jurisdiction after taxpayer migration: prior valid actions remain effective, and the transferee authority must continue proceedings.

Statutory refund interest limited to notified rate, so higher pre-deposit interest claim was rejected in appeal.

Successive bail on parity fails without substantial change in circumstances, especially in alleged economic offences involving GST evasion.

Retrospective Rule 89(5) amendment allows refund processing for unutilised input tax credit on input services

Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.

Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.

E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate

GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification

GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.

Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...

Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.

Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.

Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction

Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.