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    July 11, 2026   Case LawsFEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
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    July 10, 2026   CircularsDGFT
    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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      Home› Highlights › Income Tax › 2017 › May, 2017 › This
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      Income Tax

      Income computed under Section 115J for the period prior to...

      High Court Rules No Interest u/ss 234B & 234C for Income Computed u/s 115J Before 115JA & 115JB.

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      Income TaxMay 8, 2017Case LawsHC
      Income computed under Section 115J for the period prior to enforcement of Section 115JA and Section 115JB would not attract interest u/s 234B and 234C - HC
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