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    June 20, 2026   Case LawsIncome Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case LawsIncome Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case LawsIncome Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case LawsIncome Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case LawsIncome Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case LawsIncome Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case LawsIncome Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case LawsIncome Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case LawsIncome Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case LawsIncome Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case LawsIncome Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case LawsIncome Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
    June 20, 2026   Case LawsIncome Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case LawsCustoms
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
    June 20, 2026   Case LawsCustoms
    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case LawsCustoms
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
    June 20, 2026   Case LawsCustoms
    Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
    June 20, 2026   Case LawsCustoms
    Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
    June 20, 2026   Case LawsFEMA
    Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
    June 20, 2026   Case LawsMoney Laundering
    Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
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    June 20, 2026   Case Laws Income Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case Laws Income Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case Laws Income Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case Laws Income Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case Laws Income Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case Laws Income Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case Laws Income Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case Laws Income Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case Laws Income Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case Laws Income Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case Laws Income Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
    June 20, 2026   Case Laws Income Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case Laws Customs
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
    June 20, 2026   Case Laws Customs
    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case Laws Customs
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
    June 20, 2026   Case Laws Customs
    Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
    June 20, 2026   Case Laws Customs
    Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
    June 20, 2026   Case Laws FEMA
    Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
    June 20, 2026   Case Laws Money Laundering
    Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.

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      Home› Highlights › SEBI › 2024 › November, 2024 › This
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      SEBI

      This circular introduces a simplified registration process for...

      New Process Simplifies Registration for Certain Foreign Portfolio Investors Using Abridged Common Application Form.

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      SEBINovember 18, 2024Circulars
      This circular introduces a simplified registration process for certain categories of Foreign Portfolio Investors (FPIs). FPI applicants belonging to specified categories like funds operated by registered Investment Managers, sub-funds of registered master funds, segregated portfolio structures, and insurance company schemes can opt for an abridged Common Application Form (CAF). This abridged version only requires filling unique fields, while other fields are auto-populated or disabled based on existing information in depositories' CAF module. Applicants must provide consent for using available data and confirm unchanged details. Designated Depository Participants (DDPs) must update CAF with applicant information and ensure complete data reflection in depository CAF module. Implementation standards and auto-populated/disabled fields will be formulated by Custodians and DDPs Standards Setting Forum in consultation with SEBI. Depositories, Custodians, and DDPs must make necessary system changes. The circular aims to facilitate ease of onboarding and reduce duplication for certain FPI applicants.
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