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    October 22, 2026   Case Laws Income Tax
    Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
    October 22, 2026   Case Laws Income Tax
    Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
    October 22, 2026   Case Laws Income Tax
    Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
    October 22, 2026   Case Laws Income Tax
    Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
    October 22, 2026   Case Laws Income Tax
    Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
    October 22, 2026   Case Laws Income Tax
    Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
    October 22, 2026   Case Laws Income Tax
    Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
    October 22, 2026   Case Laws Income Tax
    Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
    October 22, 2026   Case Laws Income Tax
    TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
    October 22, 2026   Case Laws Income Tax
    Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
    October 22, 2026   Case Laws Customs
    Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
    October 22, 2026   Case Laws Companies Law
    Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.
    October 21, 2026   Notifications SEZ
    Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
    October 21, 2026   Circulars DGFT
    Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
    October 21, 2026   Circulars Customs
    Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
    October 21, 2026   Circulars Customs
    Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
    October 21, 2026   Circulars Customs
    Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.
    October 21, 2026   Circulars Customs
    Electronic cargo examination scheduling requires ICEGATE-based booking, automated allocation, audit trails, and reasoned supervisory control over sche...
    October 21, 2026   Circulars Customs
    Custodian and cargo service provider renewal restricts liquid-cargo handling at designated berths, subject to compliance and continuing concession.
    October 21, 2026   Case Laws GST
    Provisional attachment cannot freeze a payment aggregator's escrow funds without tangible material linking it to GST liability.
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October 22, 2026   Case Laws Income Tax
Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
October 22, 2026   Case Laws Income Tax
Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
October 22, 2026   Case Laws Income Tax
Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
October 22, 2026   Case Laws Income Tax
Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
October 22, 2026   Case Laws Income Tax
Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
October 22, 2026   Case Laws Income Tax
Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
October 22, 2026   Case Laws Income Tax
Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
October 22, 2026   Case Laws Income Tax
Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
October 22, 2026   Case Laws Income Tax
TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
October 22, 2026   Case Laws Income Tax
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory force.
October 22, 2026   Case Laws Customs
Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
October 22, 2026   Case Laws Companies Law
Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.
October 21, 2026   Notifications SEZ
Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
October 21, 2026   Circulars DGFT
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiting.
October 21, 2026   Circulars Customs
Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
October 21, 2026   Circulars Customs
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free container imports.
October 21, 2026   Circulars Customs
Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.
October 21, 2026   Circulars Customs
Electronic cargo examination scheduling requires ICEGATE-based booking, automated allocation, audit trails, and reasoned supervisory control over schedule changes.
October 21, 2026   Circulars Customs
Custodian and cargo service provider renewal restricts liquid-cargo handling at designated berths, subject to compliance and continuing concession.
October 21, 2026   Case Laws GST
Provisional attachment cannot freeze a payment aggregator's escrow funds without tangible material linking it to GST liability.

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Home › Highlights › SEBI › 2022 › November, 2022 › This
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SEBI

Registration and regulatory framework for Online Bond Platform...

SEBI Establishes Regulatory Framework for Online Bond Platform Providers to Boost Non-Institutional Bond Market Growth.

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SEBI November 14, 2022 Circulars
Registration and regulatory framework for Online Bond Platform Providers (OBPPs) - the bond market offering tremendous scope for development, particularly in the non-institutional space - Circular
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Acts Income Tax
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