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    April 15, 2026   Notifications DGFT
    Import restrictions on Glufosinate and its salts tightened under revised policy threshold for covered Chapter 38 tariff codes.
    April 15, 2026   Circulars GST - States
    GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
    April 15, 2026   Circulars SEZ
    SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.
    April 15, 2026   Circulars SEBI
    Social Impact Assessor certification requirements clarified: NISM Series XXIII exam or eCPE needed for renewal.
    April 15, 2026   Case Laws GST
    Writ jurisdiction and alternate remedy rule: challenge to a CGST section 74 order was rejected in favour of statutory appeal.
    April 15, 2026   Case Laws GST
    Regular bail in CGST input tax credit fraud was granted where custodial interrogation was unnecessary and evidence was documentary.
    April 15, 2026   Case Laws GST
    Mandatory hearing requirement under GST law leads to setting aside adverse assessment and fresh decision after personal hearing
    April 15, 2026   Case Laws GST
    Input tax credit mismatch on imported goods requires reconsideration where the authority ignores the taxpayer's explanation.
    April 15, 2026   Case Laws GST
    Temporary identification number and separate GST notices required to preserve independent appellate remedies for company and Managing Director.
    April 15, 2026   Case Laws GST
    Right to inspection of relied upon documents upheld for effective reply to a show cause notice.
    April 15, 2026   Case Laws GST
    Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
    April 15, 2026   Case Laws GST
    GST recovery attachment vacated, with payment to supplier restrained pending resolution of collateral disputes.
    April 15, 2026   Case Laws GST
    Voluntary ITC reversal and Section 74(5) closure failed where the declaration was made during inspection in officers' presence.
    April 15, 2026   Case Laws Income Tax
    Amalgamation loss set-off barred where statute does not transfer predecessor losses and eight-year carry-forward limit has expired.
    April 15, 2026   Case Laws Income Tax
    Reassessment limitation and officer competence upheld as corrigendum time extension and factual disputes defeated writ interference.
    April 15, 2026   Case Laws Income Tax
    Beneficial circular on delayed Form 10IC filing extends to genuine cases despite assessment-year omission
    April 15, 2026   Case Laws Income Tax
    Reassessment under section 148 needs a live nexus with seized material; vague documents cannot justify reopening.
    April 15, 2026   Case Laws Income Tax
    Reassessment reopening needs a live nexus to seized material; vague and disconnected information cannot justify Section 148 action.
    April 15, 2026   Case Laws Income Tax
    Retrospective leave encashment exemption rejected; enhanced ceiling applies only from 01.04.2023, with Rs. 3 lakhs limit upheld.
    April 15, 2026   Case Laws Income Tax
    Dominant purpose test keeps trust receipts outside the commercial activity bar, allowing section 11 exemption.
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April 15, 2026   Notifications DGFT
Import restrictions on Glufosinate and its salts tightened under revised policy threshold for covered Chapter 38 tariff codes.
April 15, 2026   Circulars GST - States
GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
April 15, 2026   Circulars SEZ
SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.
April 15, 2026   Circulars SEBI
Social Impact Assessor certification requirements clarified: NISM Series XXIII exam or eCPE needed for renewal.
April 15, 2026   Case Laws GST
Writ jurisdiction and alternate remedy rule: challenge to a CGST section 74 order was rejected in favour of statutory appeal.
April 15, 2026   Case Laws GST
Regular bail in CGST input tax credit fraud was granted where custodial interrogation was unnecessary and evidence was documentary.
April 15, 2026   Case Laws GST
Mandatory hearing requirement under GST law leads to setting aside adverse assessment and fresh decision after personal hearing
April 15, 2026   Case Laws GST
Input tax credit mismatch on imported goods requires reconsideration where the authority ignores the taxpayer's explanation.
April 15, 2026   Case Laws GST
Temporary identification number and separate GST notices required to preserve independent appellate remedies for company and Managing Director.
April 15, 2026   Case Laws GST
Right to inspection of relied upon documents upheld for effective reply to a show cause notice.
April 15, 2026   Case Laws GST
Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
April 15, 2026   Case Laws GST
GST recovery attachment vacated, with payment to supplier restrained pending resolution of collateral disputes.
April 15, 2026   Case Laws GST
Voluntary ITC reversal and Section 74(5) closure failed where the declaration was made during inspection in officers' presence.
April 15, 2026   Case Laws Income Tax
Amalgamation loss set-off barred where statute does not transfer predecessor losses and eight-year carry-forward limit has expired.
April 15, 2026   Case Laws Income Tax
Reassessment limitation and officer competence upheld as corrigendum time extension and factual disputes defeated writ interference.
April 15, 2026   Case Laws Income Tax
Beneficial circular on delayed Form 10IC filing extends to genuine cases despite assessment-year omission
April 15, 2026   Case Laws Income Tax
Reassessment under section 148 needs a live nexus with seized material; vague documents cannot justify reopening.
April 15, 2026   Case Laws Income Tax
Reassessment reopening needs a live nexus to seized material; vague and disconnected information cannot justify Section 148 action.
April 15, 2026   Case Laws Income Tax
Retrospective leave encashment exemption rejected; enhanced ceiling applies only from 01.04.2023, with Rs. 3 lakhs limit upheld.
April 15, 2026   Case Laws Income Tax
Dominant purpose test keeps trust receipts outside the commercial activity bar, allowing section 11 exemption.

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SEBI

The circular provides a framework for determining the unaffected...

SEBI Introduces Framework for Unaffected Price Calculation Post-Market Rumors Using Adjusted VWAP for Listed Entities.

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SEBI May 25, 2024 Circulars
The circular provides a framework for determining the unaffected price for transactions following confirmation of market rumors, as required by Regulation 30(11) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The unaffected price is to be considered for transactions subject to pricing norms, excluding the impact of the rumor and price movement. The calculation involves adjusting the volume weighted average price (VWAP) based on the daily price variations. The circular applies to top listed entities and is enforceable by stock exchanges. It is issued u/s 11(1) and 11A of the SEBI Act, 1992, and Regulation 101 of LODR Regulations. Compliance is mandatory for listed entities, with the circular effective from specified dates.
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Acts Income Tax
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