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    July 24, 2026   Case LawsIncome Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
    July 24, 2026   Case LawsIncome Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...
    July 24, 2026   Case LawsIncome Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case LawsIncome Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case LawsIncome Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case LawsIncome Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case LawsIncome Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
    July 24, 2026   Case LawsIncome Tax
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
    July 24, 2026   Case LawsIncome Tax
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
    July 24, 2026   Case LawsIncome Tax
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
    July 24, 2026   Case LawsIncome Tax
    Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
    July 24, 2026   Case LawsIncome Tax
    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...
    July 24, 2026   Case LawsIncome Tax
    Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
    July 24, 2026   Case LawsIncome Tax
    Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
    July 24, 2026   Case LawsIncome Tax
    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    July 24, 2026   Case LawsCustoms
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case LawsCustoms
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case LawsCustoms
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
    July 24, 2026   Case LawsCustoms
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period dema...
    July 24, 2026   Case LawsCustoms
    Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.
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    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
    July 24, 2026   Case Laws Income Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
    July 24, 2026   Case Laws Income Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case Laws Income Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case Laws Income Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case Laws Income Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case Laws Income Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
    July 24, 2026   Case Laws Income Tax
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of consequential penalty.
    July 24, 2026   Case Laws Income Tax
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciation block.
    July 24, 2026   Case Laws Income Tax
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
    July 24, 2026   Case Laws Income Tax
    Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
    July 24, 2026   Case Laws Income Tax
    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challenges.
    July 24, 2026   Case Laws Income Tax
    Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
    July 24, 2026   Case Laws Income Tax
    Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
    July 24, 2026   Case Laws Income Tax
    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    July 24, 2026   Case Laws Customs
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case Laws Customs
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case Laws Customs
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
    July 24, 2026   Case Laws Customs
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period demands.
    July 24, 2026   Case Laws Customs
    Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.

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

      This Master Circular consolidates and supersedes previous...

      SEBI consolidates & supersedes circulars for Investment Advisers until May 2024, safeguarding past actions.

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      SEBIOctober 28, 2024Circulars
      This Master Circular consolidates and supersedes previous circulars issued by SEBI to Investment Advisers (IAs) until May 15, 2024. It rescinds the directions/instructions contained in earlier circulars listed in the Appendix, while safeguarding past actions, applications, rights, obligations, and proceedings under the rescinded circulars. The circular is issued under SEBI's powers to protect investor interests and regulate securities markets. It is available on SEBI's website under relevant categories.
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