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    August 1, 2026   Case LawsGST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case LawsIncome Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case LawsIncome Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
    August 1, 2026   Case LawsIncome Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case LawsIncome Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case LawsIncome Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    August 1, 2026   Case LawsIncome Tax
    Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
    August 1, 2026   Case LawsIncome Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge fa...
    August 1, 2026   Case LawsIncome Tax
    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
    August 1, 2026   Case LawsIncome Tax
    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
    August 1, 2026   Case LawsIncome Tax
    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case LawsIncome Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
    August 1, 2026   Case LawsIncome Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case LawsCustoms
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case LawsCustoms
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case LawsCustoms
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
    August 1, 2026   Case LawsCustoms
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
    August 1, 2026   Case LawsCustoms
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case LawsCompanies Law
    Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffic...
    August 1, 2026   Case LawsIBC
    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
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    August 1, 2026   Case Laws GST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case Laws Income Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
    August 1, 2026   Case Laws Income Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case Laws Income Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    August 1, 2026   Case Laws Income Tax
    Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
    August 1, 2026   Case Laws Income Tax
    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
    August 1, 2026   Case Laws Income Tax
    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
    August 1, 2026   Case Laws Income Tax
    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
    Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
    August 1, 2026   Case Laws IBC
    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.

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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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      SEBIMay 23, 2024Circulars
      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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