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    August 1, 2026   Case LawsGST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case LawsGST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
    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.
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    August 1, 2026   Case Laws GST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case Laws GST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
    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.

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      Home› Highlights › SEBI › 2024 › October, 2024 › This
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      SEBI

      This circular outlines measures to strengthen the equity index...

      New Measures for Equity Index Derivatives: Enhancing Investor Protection and Market Stability by 2025.

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      SEBIOctober 3, 2024Circulars
      This circular outlines measures to strengthen the equity index derivatives framework for increased investor protection and market stability. Key points include mandating upfront collection of option premiums from buyers, removing calendar spread treatment on expiry days, introducing intraday monitoring of position limits, increasing minimum contract size to Rs. 15-20 lakhs for new index derivatives, allowing only one weekly expiry index derivative per exchange, and levying additional extreme loss margin of 2% on short options expiring that day. These changes aim to address risks from excessive speculative trading in index options nearing expiry, ensure suitability for investors, and promote basic risk management practices. Implementation timelines range from November 2024 to April 2025 for different measures.
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      ActsIncome Tax
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