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    September 24, 2026   Case Laws GST
    Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
    September 24, 2026   Case Laws GST
    Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
    September 24, 2026   Case Laws GST
    Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
    September 24, 2026   Case Laws GST
    Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
    September 24, 2026   Case Laws GST
    GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
    September 24, 2026   Case Laws GST
    Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.
    September 24, 2026   Case Laws GST
    GST route deviation alone cannot justify detention or penalties where goods travel with valid documents and no evasion evidence.
    September 24, 2026   Case Laws GST
    Statutory pre-deposit applies to surviving disputed tax, eliminating further deposit where the existing amount meets the prescribed threshold.
    September 24, 2026   Case Laws GST
    Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.
    September 24, 2026   Case Laws GST
    Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
    September 24, 2026   Case Laws GST
    Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
    September 24, 2026   Case Laws GST
    Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
    September 24, 2026   Case Laws Income Tax
    Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
    September 24, 2026   Case Laws Income Tax
    Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
    September 24, 2026   Case Laws Income Tax
    DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
    September 24, 2026   Case Laws Income Tax
    Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
    September 24, 2026   Case Laws Income Tax
    Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
    September 24, 2026   Case Laws Income Tax
    Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
    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...
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September 24, 2026   Case Laws GST
Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
September 24, 2026   Case Laws GST
Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
September 24, 2026   Case Laws GST
Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
September 24, 2026   Case Laws GST
Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
September 24, 2026   Case Laws GST
GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
September 24, 2026   Case Laws GST
Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.
September 24, 2026   Case Laws GST
GST route deviation alone cannot justify detention or penalties where goods travel with valid documents and no evasion evidence.
September 24, 2026   Case Laws GST
Statutory pre-deposit applies to surviving disputed tax, eliminating further deposit where the existing amount meets the prescribed threshold.
September 24, 2026   Case Laws GST
Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.
September 24, 2026   Case Laws GST
Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
September 24, 2026   Case Laws GST
Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
September 24, 2026   Case Laws GST
Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
September 24, 2026   Case Laws Income Tax
Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
September 24, 2026   Case Laws Income Tax
Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
September 24, 2026   Case Laws Income Tax
DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
September 24, 2026   Case Laws Income Tax
Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
September 24, 2026   Case Laws Income Tax
Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
September 24, 2026   Case Laws Income Tax
Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
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.

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

The circular allows certain entities to utilize e-KYC Aadhaar...

Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI in Securities Market as sub-KUA u/s 11A of PMLA, 2002.

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SEBI May 23, 2024 Circulars
The circular allows certain entities to utilize e-KYC Aadhaar Authentication services of UIDAI in the securities market as sub-KUA. The Master Circular on KYC norms for the securities market details the provision for Aadhaar-based e-KYC process u/s 11A of the Prevention of Money Laundering Act, 2002. Department of Revenue, Ministry of Finance issues notifications for entities permitted to use Aadhaar authentication services u/s 11A. A recent notification, S.O. 1863(E) dated April 30, 2024, identifies an entity authorized for such services. The entity must comply with SEBI circular and UIDAI guidelines. This circular is issued u/s 11(1) of the SEBI Act to safeguard investor interests and regulate securities markets.
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Acts Income Tax
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