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    July 10, 2026   Case LawsGST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
    July 10, 2026   Case LawsGST
    E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
    July 10, 2026   Case LawsGST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
    July 10, 2026   Case LawsGST
    GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
    July 10, 2026   Case LawsIncome Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
    July 10, 2026   Case LawsIncome Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case LawsIncome Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
    July 10, 2026   Case LawsIncome Tax
    Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
    July 10, 2026   Case LawsIncome Tax
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case LawsIncome Tax
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    July 10, 2026   Case LawsIncome Tax
    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case LawsIncome Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    July 10, 2026   Case LawsIncome Tax
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    July 10, 2026   Case LawsIncome Tax
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case LawsIncome Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case LawsIncome Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case LawsCustoms
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case LawsCustoms
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
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    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
    July 10, 2026   Case Laws GST
    E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
    July 10, 2026   Case Laws GST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
    July 10, 2026   Case Laws GST
    GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
    July 10, 2026   Case Laws Income Tax
    Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
    July 10, 2026   Case Laws Income Tax
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case Laws Income Tax
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    July 10, 2026   Case Laws Income Tax
    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case Laws Income Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    July 10, 2026   Case Laws Income Tax
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    July 10, 2026   Case Laws Income Tax
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case Laws Income Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case Laws Income Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case Laws Customs
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case Laws Customs
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.

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

      The Securities and Exchange Board of India (Infrastructure...

      New SEBI Rules for Infrastructure Investment Trusts: Unitholder Rights, Subordinate Units, and Fund-Raising Limits.

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      SEBIMay 28, 2024Notifications
      The Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2024, effective from May 27, 2024, introduce several key changes. Notably, subordinate units are defined and excluded from the calculation of outstanding units (Reg. 2). Regulation 4 mandates only one class of units with equal voting and distribution rights, and allows unitholders with at least 10% of units to nominate a director, subject to recusal provisions. Regulation 12 excludes subordinate units from minimum unitholding requirements. Regulation 14 prohibits public fund-raising if subordinate units are outstanding. Chapter IVA outlines the framework for issuing subordinate units, including issuance conditions, transfer restrictions, and reclassification criteria. Regulation 22 and 23 require separate disclosure of unitholding patterns for ordinary and subordinate units.
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