FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea

PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.

Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes

Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging

Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.

Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.

Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.

Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.

Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.

Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery

BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.

BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...

Custodian fee structure shifts from annual to monthly payment, with revised billing and transition rules

FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.

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.