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    May 4, 2026   Notifications FEMA
    Foreign investment restrictions tightened for investors linked to land-border countries, with prior approval and reporting requirements clarified.
    May 4, 2026   Case Laws Income Tax
    Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
    May 4, 2026   Case Laws Income Tax
    Quashing refused for admitted tax default where the same grounds were already raised during trial.
    May 4, 2026   Case Laws Income Tax
    Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
    May 4, 2026   Case Laws Income Tax
    Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
    May 4, 2026   Case Laws Income Tax
    Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
    May 4, 2026   Case Laws Income Tax
    Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
    May 4, 2026   Case Laws Income Tax
    Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
    May 4, 2026   Case Laws Income Tax
    Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
    May 4, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
    May 4, 2026   Case Laws Income Tax
    TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
    May 4, 2026   Case Laws Income Tax
    Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
    May 4, 2026   Case Laws GST
    Deemed valuation for solar power composite supply applies despite separate invoices; differential 18% levy on entire turnover set aside.
    May 4, 2026   Case Laws GST
    GST proceedings against a non-existent amalgamating company are void ab initio; merger intimation defeats jurisdiction under Section 87.
    May 4, 2026   Case Laws GST
    Reasoned GST cancellation orders are mandatory; a non-speaking cancellation order was set aside despite the taxpayer's delay.
    May 4, 2026   Case Laws GST
    Condonation of delay in GST appeal allowed where circumstances beyond control justified hearing the matter on merits.
    May 4, 2026   Case Laws GST
    Provisional attachment cannot be reissued on the same facts after expiry, and it cannot serve as a post-assessment recovery device.
    May 4, 2026   Case Laws GST
    GST summons during inquiry upheld as proper officer's statutory power cannot be stalled by writ intervention.
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May 4, 2026   Notifications FEMA
Foreign investment restrictions tightened for investors linked to land-border countries, with prior approval and reporting requirements clarified.
May 4, 2026   Case Laws Income Tax
Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
May 4, 2026   Case Laws Income Tax
Quashing refused for admitted tax default where the same grounds were already raised during trial.
May 4, 2026   Case Laws Income Tax
Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
May 4, 2026   Case Laws Income Tax
Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
May 4, 2026   Case Laws Income Tax
Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
May 4, 2026   Case Laws Income Tax
Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
May 4, 2026   Case Laws Income Tax
Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
May 4, 2026   Case Laws Income Tax
Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
May 4, 2026   Case Laws Income Tax
Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
May 4, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
May 4, 2026   Case Laws Income Tax
TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
May 4, 2026   Case Laws Income Tax
Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
May 4, 2026   Case Laws Income Tax
Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
May 4, 2026   Case Laws GST
Deemed valuation for solar power composite supply applies despite separate invoices; differential 18% levy on entire turnover set aside.
May 4, 2026   Case Laws GST
GST proceedings against a non-existent amalgamating company are void ab initio; merger intimation defeats jurisdiction under Section 87.
May 4, 2026   Case Laws GST
Reasoned GST cancellation orders are mandatory; a non-speaking cancellation order was set aside despite the taxpayer's delay.
May 4, 2026   Case Laws GST
Condonation of delay in GST appeal allowed where circumstances beyond control justified hearing the matter on merits.
May 4, 2026   Case Laws GST
Provisional attachment cannot be reissued on the same facts after expiry, and it cannot serve as a post-assessment recovery device.
May 4, 2026   Case Laws GST
GST summons during inquiry upheld as proper officer's statutory power cannot be stalled by writ intervention.

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SEBI

The circular issued by SEBI mandates the creation of Audiovisual...

New SEBI circular mandates Audiovisual (AV) presentations for public issue disclosures, enhancing investor awareness.

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SEBI May 25, 2024 Circulars
The circular issued by SEBI mandates the creation of Audiovisual (AV) presentations for disclosures in Public Issue Offer Documents to enhance investor awareness and discourage reliance on unauthorized information. The AV must comply with SEBI regulations, be bilingual, factual, and cover key disclosures from the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP). Issuers and Lead Managers are responsible for the content. The AV must be uploaded on relevant websites and social media platforms within specified timelines. The circular applies voluntarily from July 1, 2024, and becomes mandatory from October 1, 2024, as per SEBI's powers u/s 11 and 11A of the Securities and Exchange Board of India Act, 1992.
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