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    July 31, 2026   Case LawsIncome Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
    July 31, 2026   Case LawsIncome Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
    July 31, 2026   Case LawsIncome Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
    July 31, 2026   Case LawsIncome Tax
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    July 31, 2026   Case LawsIncome Tax
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
    July 31, 2026   Case LawsIncome Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case LawsIncome Tax
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    July 31, 2026   Case LawsIncome Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
    July 31, 2026   Case LawsIncome Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case LawsCustoms
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case LawsCustoms
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case LawsFEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    July 31, 2026   Case LawsMoney Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...
    July 31, 2026   Case LawsMoney Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
    July 31, 2026   Case LawsCentral Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case LawsCentral Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    July 31, 2026   Case LawsIndian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   NotificationsDGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   CircularsSEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
    July 30, 2026   Case LawsGST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
    July 31, 2026   Case Laws Income Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.
    July 31, 2026   Case Laws Income Tax
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    July 31, 2026   Case Laws Income Tax
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
    July 31, 2026   Case Laws Income Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case Laws Income Tax
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    July 31, 2026   Case Laws Income Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
    July 31, 2026   Case Laws Income Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case Laws Customs
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case Laws FEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
    July 31, 2026   Case Laws Money Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

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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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