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    August 11, 2026   Case LawsGST
    Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
    August 11, 2026   Case LawsGST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case LawsIncome Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case LawsIncome Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case LawsIncome Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case LawsIncome Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case LawsIncome Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case LawsIncome Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case LawsIncome Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case LawsIncome Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case LawsIncome Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case LawsIncome Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case LawsIncome Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case LawsIncome Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case LawsIncome Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case LawsIncome Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case LawsIncome Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case LawsIncome Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
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    August 11, 2026   Case Laws GST
    Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
    August 11, 2026   Case Laws GST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case Laws Income Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case Laws Income Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case Laws Income Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case Laws Income Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.

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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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