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    May 29, 2026   Case LawsIncome Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    May 29, 2026   Case LawsIncome Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case LawsIncome Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case LawsIncome Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case LawsIncome Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case LawsIncome Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case LawsIncome Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case LawsCustoms
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    May 29, 2026   Case LawsCustoms
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    May 29, 2026   Case LawsCustoms
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
    May 29, 2026   Case LawsCustoms
    Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
    May 29, 2026   Case LawsCustoms
    Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
    May 29, 2026   Case LawsCustoms
    Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
    May 29, 2026   Case LawsCustoms
    Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
    May 29, 2026   Case LawsIBC
    Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
    May 29, 2026   Case LawsIBC
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    May 29, 2026   Case LawsIBC
    Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
    May 29, 2026   Case LawsIBC
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    May 29, 2026   Case LawsIBC
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
    May 29, 2026   Case LawsMoney Laundering
    Bank account freezing without lawful authority was arbitrary; anti-money laundering reporting rules did not justify de-freezing refusal.
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    May 29, 2026   Case Laws Income Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case Laws Income Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case Laws Income Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case Laws Income Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case Laws Income Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case Laws Customs
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    May 29, 2026   Case Laws Customs
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    May 29, 2026   Case Laws Customs
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
    May 29, 2026   Case Laws Customs
    Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
    May 29, 2026   Case Laws Customs
    Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
    May 29, 2026   Case Laws Customs
    Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
    May 29, 2026   Case Laws Customs
    Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
    May 29, 2026   Case Laws IBC
    Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
    May 29, 2026   Case Laws IBC
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    May 29, 2026   Case Laws IBC
    Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
    May 29, 2026   Case Laws IBC
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    May 29, 2026   Case Laws IBC
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
    May 29, 2026   Case Laws Money Laundering
    Bank account freezing without lawful authority was arbitrary; anti-money laundering reporting rules did not justify de-freezing refusal.

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      Home› Highlights › FEMA › 2019 › March, 2019 › This
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      FEMA

      NRI or OCI may trade or invest in all exchange traded derivative...

      NRIs and OCIs Can Trade in SEBI-Approved Exchange-Traded Derivatives, Complying with Prescribed Limits and Regulatory Standards.

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      FEMAMarch 1, 2019Notifications
      NRI or OCI may trade or invest in all exchange traded derivative contracts approved by Securities and Exchange Board of India from time to time subject to the limits prescribed by SEBI
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      ActsIncome Tax
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