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    September 24, 2026   Case Laws Income Tax
    Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
    September 24, 2026   Case Laws Income Tax
    Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
    September 24, 2026   Case Laws Income Tax
    Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
    September 24, 2026   Case Laws Income Tax
    Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
    September 24, 2026   Case Laws Income Tax
    Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
    September 24, 2026   Case Laws Income Tax
    Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
    September 24, 2026   Case Laws Income Tax
    Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
    September 24, 2026   Case Laws Customs
    Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
    September 24, 2026   Case Laws Customs
    Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
    September 24, 2026   Case Laws Customs
    Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
    September 24, 2026   Case Laws Customs
    Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
    September 24, 2026   Case Laws Customs
    Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
    September 24, 2026   Case Laws Customs
    Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
    September 24, 2026   Case Laws Customs
    Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
    September 24, 2026   Case Laws Customs
    Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
    September 24, 2026   Case Laws IBC
    CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
    September 24, 2026   Case Laws Money Laundering
    Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
    September 24, 2026   Case Laws Central Excise
    Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.
    September 24, 2026   Case Laws Central Excise
    Marketability of railway-only printed forms determines excise liability, with internal-use stationery treated as printing-industry products.
    September 23, 2026   Notifications Income Tax
    TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.
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September 24, 2026   Case Laws Income Tax
Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciation.
September 24, 2026   Case Laws Income Tax
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction.
September 24, 2026   Case Laws Income Tax
Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
September 24, 2026   Case Laws Income Tax
Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
September 24, 2026   Case Laws Income Tax
Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
September 24, 2026   Case Laws Customs
Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
September 24, 2026   Case Laws Customs
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penalties.
September 24, 2026   Case Laws Customs
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and commissioning.
September 24, 2026   Case Laws Customs
Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
September 24, 2026   Case Laws Customs
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
September 24, 2026   Case Laws Customs
Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
September 24, 2026   Case Laws IBC
CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
September 24, 2026   Case Laws Money Laundering
Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
September 24, 2026   Case Laws Central Excise
Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.
September 24, 2026   Case Laws Central Excise
Marketability of railway-only printed forms determines excise liability, with internal-use stationery treated as printing-industry products.
September 23, 2026   Notifications Income Tax
TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.

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Home › Highlights › SEBI › 2024 › May, 2024 › This
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The circular issued by SEBI, provides flexibility to Alternative...

SEBI Circular Enhances Flexibility for AIFs in Managing Unliquidated Investments with New Reporting Format.

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SEBI May 22, 2024 Circulars
The circular issued by SEBI, provides flexibility to Alternative Investment Funds (AIFs) and their investors in dealing with unliquidated investments. It outlines the format for reporting such investments u/s specified rules. This information falls under the categories of "Legal framework - Circulars" and "Info for - Alternative Investment Funds."
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