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    August 12, 2026   Case LawsGST
    Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
    August 12, 2026   Case LawsGST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case LawsGST
    GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
    August 12, 2026   Case LawsGST
    Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
    August 12, 2026   Case LawsGST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
    August 12, 2026   Case LawsGST
    Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
    August 12, 2026   Case LawsIncome Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case LawsIncome Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case LawsIncome Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case LawsIncome Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case LawsIncome Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
    August 12, 2026   Case LawsIncome Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
    August 12, 2026   Case LawsIncome Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
    August 12, 2026   Case LawsIncome Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case LawsIncome Tax
    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
    August 12, 2026   Case LawsIncome Tax
    Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
    August 12, 2026   Case LawsIncome Tax
    Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
    August 12, 2026   Case LawsIncome Tax
    Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
    August 12, 2026   Case LawsIncome Tax
    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
    August 12, 2026   Case LawsIncome Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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    August 12, 2026   Case Laws GST
    Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
    August 12, 2026   Case Laws GST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case Laws GST
    GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
    August 12, 2026   Case Laws GST
    Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
    August 12, 2026   Case Laws GST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
    August 12, 2026   Case Laws GST
    Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
    August 12, 2026   Case Laws Income Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case Laws Income Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case Laws Income Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case Laws Income Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case Laws Income Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
    August 12, 2026   Case Laws Income Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
    August 12, 2026   Case Laws Income Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case Laws Income Tax
    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
    August 12, 2026   Case Laws Income Tax
    Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
    August 12, 2026   Case Laws Income Tax
    Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
    August 12, 2026   Case Laws Income Tax
    Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
    August 12, 2026   Case Laws Income Tax
    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
    August 12, 2026   Case Laws Income Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.

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      Home› Highlights › SEBI › 2024 › May, 2024 › This
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      SEBI

      SEBI has amended AIF Regulations to allow Category I and II AIFs...

      SEBI Updates AIF Regulations: Category I & II Funds Can Encumber Equity for Debt, Investor Consent Required by 2024.

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      SEBIMay 22, 2024Circulars
      SEBI has amended AIF Regulations to allow Category I and II AIFs to create encumbrances on equity holdings in investee companies for debt raising. Encumbrances without disclosure must obtain investor consent by Oct 24, 2024, or be removed by Jan 24, 2025. Borrowings against encumbered equity must be used for investee company purposes only. Duration of encumbrance cannot exceed scheme tenure. AIFs with foreign investments must comply with RBI guidelines. AIFs must not be liable beyond encumbered equity in case of borrower default. Encumbrance does not permit guarantee extension. No encumbrances on foreign investments. SFA will set implementation standards for infrastructure sector debt raising. Compliance Test Report must include adherence to circular. Circular effective immediately u/s 11(1) of SEBI Act to protect investor interests and regulate securities market.
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