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    October 3, 2026   Case Laws Customs
    Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
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    Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
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    October 3, 2026   Case Laws Service Tax
    Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
    October 3, 2026   Case Laws Central Excise
    Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
    October 3, 2026   Case Laws Central Excise
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    Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penal...
    October 3, 2026   Case Laws Indian Laws
    Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
    October 3, 2026   Case Laws Indian Laws
    Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation ...
    October 3, 2026   Case Laws Indian Laws
    Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
    October 2, 2026   Notifications DGFT
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    October 2, 2026   Notifications DGFT
    RoDTEP Scheme continuation preserves export duty remission eligibility and existing rates, caps, and conditions for eligible exporters.
    October 2, 2026   Notifications SEBI
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    October 2, 2026   Notifications Central Excise
    Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
    October 2, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
    October 2, 2026   Notifications Central Excise
    Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
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October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
October 3, 2026   Case Laws IBC
Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
October 3, 2026   Case Laws Money Laundering
Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
October 3, 2026   Case Laws Money Laundering
Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.
October 3, 2026   Case Laws Money Laundering
PMLA attachment of mortgaged property turns on the secured creditor's due diligence and links to alleged crime.
October 3, 2026   Case Laws Service Tax
Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
October 3, 2026   Case Laws Central Excise
Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
October 3, 2026   Case Laws Central Excise
Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
October 3, 2026   Case Laws Central Excise
Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penalties.
October 3, 2026   Case Laws Indian Laws
Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
October 3, 2026   Case Laws Indian Laws
Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation period.
October 3, 2026   Case Laws Indian Laws
Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
October 2, 2026   Notifications DGFT
Minimum import price condition for Virgin Multi-layer Paper Board imports remains extended under existing terms.
October 2, 2026   Notifications DGFT
RoDTEP Scheme continuation preserves export duty remission eligibility and existing rates, caps, and conditions for eligible exporters.
October 2, 2026   Notifications SEBI
Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.
October 2, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
October 2, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
October 2, 2026   Notifications Central Excise
Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.

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Home › Highlights › Bill › 2016 › February, 2016 › This
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Amendment of section 9A. - certain activities not to constitute...

Section 9A Amended: Certain Activities Exempt from Business Connection in India; Defines Eligible Investment Funds by Location.

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Bill February 29, 2016 Act-Rules
Amendment of section 9A. - certain activities not to constitute business connection in India. - eligible investment fund also means a fund established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf.
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Acts Income Tax
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