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    May 28, 2026   Case LawsIncome Tax
    Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
    May 28, 2026   Case LawsIncome Tax
    Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
    May 28, 2026   Case LawsIncome Tax
    Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
    May 28, 2026   Case LawsCustoms
    Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
    May 28, 2026   Case LawsCustoms
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case LawsCustoms
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case LawsCustoms
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case LawsCustoms
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case LawsIBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case LawsIBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case LawsIBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case LawsFEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case LawsMoney Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case LawsMoney Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
    May 28, 2026   Case LawsMoney Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case LawsMoney Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case LawsService Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case LawsService Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case LawsService Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case LawsService Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
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    May 28, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
    May 28, 2026   Case Laws Income Tax
    Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
    May 28, 2026   Case Laws Income Tax
    Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
    May 28, 2026   Case Laws Customs
    Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
    May 28, 2026   Case Laws Customs
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case Laws Customs
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case Laws Customs
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case Laws Customs
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case Laws IBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case Laws IBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case Laws IBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case Laws FEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case Laws Money Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case Laws Money Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case Laws Money Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case Laws Service Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case Laws Service Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case Laws Service Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case Laws Service Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.

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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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