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    June 22, 2026   Case LawsIncome Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case LawsIncome Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case LawsIncome Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
    June 22, 2026   Case LawsIncome Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case LawsCustoms
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case LawsCustoms
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case LawsCustoms
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case LawsIBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
    June 22, 2026   Case LawsIBC
    Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
    June 22, 2026   Case LawsIBC
    Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
    June 22, 2026   Case LawsIBC
    Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
    June 22, 2026   Case LawsService Tax
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    June 22, 2026   Case LawsService Tax
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    June 20, 2026   NotificationsSEZ
    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
    June 20, 2026   NotificationsSEZ
    Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
    June 20, 2026   CircularsSEBI
    Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
    June 20, 2026   CircularsCustoms
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   CircularsCustoms
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    June 20, 2026   CircularsCustoms
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    June 20, 2026   Case LawsGST
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
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    June 22, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case Laws Income Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case Laws Income Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and remitted.
    June 22, 2026   Case Laws Income Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case Laws Customs
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case Laws Customs
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case Laws Customs
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case Laws IBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
    June 22, 2026   Case Laws IBC
    Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
    June 22, 2026   Case Laws IBC
    Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
    June 22, 2026   Case Laws IBC
    Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
    June 22, 2026   Case Laws Service Tax
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    June 22, 2026   Case Laws Service Tax
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    June 20, 2026   Notifications SEZ
    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
    June 20, 2026   Notifications SEZ
    Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
    June 20, 2026   Circulars SEBI
    Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
    June 20, 2026   Circulars Customs
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   Circulars Customs
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    June 20, 2026   Circulars Customs
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    June 20, 2026   Case Laws GST
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period

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      Home› Highlights › SEBI › 2020 › February, 2020 › This
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      SEBI

      Manner of creating pledge or hypothecation - Regulation 79 of...

      Regulation 79 SEBI Rules: Essential Guide to Creating Pledges and Hypothecations in Securities Market Transactions.

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      SEBIFebruary 24, 2020Act-Rules
      Manner of creating pledge or hypothecation - Regulation 79 of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 - Meaning and scope of term "Pledge" extended.
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      ActsIncome Tax
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