Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    May 1, 2026   Case Laws GST
    Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
    May 1, 2026   Case Laws Income Tax
    Reassessment notices and faceless assessment rules were remitted after retrospective amendments changed the statutory basis of pending challenges.
    May 1, 2026   Case Laws Income Tax
    Additional evidence in appeal requires Rule 46A compliance; Assessing Officer must get opportunity to verify and comment before relief is granted.
    May 1, 2026   Case Laws Income Tax
    On-money in property sale counts as additional consideration, not unexplained money, when the buyer source is identified.
    May 1, 2026   Case Laws Income Tax
    Contractual interest liability on capital bond funds was deductible against related interest income under the agreement.
    May 1, 2026   Case Laws Income Tax
    Unexplained jewellery additions fail where family customs, gifts, bills and bank records support reasonable possession and ownership.
    May 1, 2026   Case Laws Income Tax
    Transfer pricing adjustment on interest to an associated enterprise remanded after admission of additional evidence.
    May 1, 2026   Case Laws Income Tax
    CUP benchmarking accepts public commodity broker quotations where reliability is unchallenged, leading to deletion of transfer pricing adjustment.
    May 1, 2026   Case Laws Income Tax
    Jurisdictional challenge to reassessment and unsupported reduction of accommodation-entry commission estimate were rejected by the tribunal.
    May 1, 2026   Case Laws Income Tax
    Development agreement possession for limited construction purposes did not create a taxable transfer; capital gains addition deleted.
    May 1, 2026   Case Laws Income Tax
    Pre-primary education qualifies as charitable education, and alleged section 13 issues cannot by themselves deny registration.
    May 1, 2026   Case Laws Income Tax
    Unexplained investment penalty under section 271AAC upheld where quantum finding stood final and statutory immunity conditions were unmet.
    May 1, 2026   Case Laws Income Tax
    MAP resolution for transfer pricing takes effect after withdrawal of the resolved appeal ground under treaty rules.
    May 1, 2026   Case Laws Income Tax
    Transfer pricing for software subscription resale: Berry ratio upheld for a limited-risk distributor under TNMM.
    May 1, 2026   Case Laws Customs
    Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
    May 1, 2026   Case Laws Customs
    Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.
    May 1, 2026   Case Laws Customs
    Molybdenum classification turns on functional transformation, with cut and curved lamp parts treated as other articles of molybdenum.
    May 1, 2026   Case Laws Customs
    Customs valuation of second-hand machinery must follow statutory rules; unsupported redetermination, confiscation and penalties were set aside.
    May 1, 2026   Case Laws Customs
    MEIS scrip validity at import date protects duty benefit despite later DGFT modification.
    May 1, 2026   Case Laws Customs
    Duty demand on alleged marble diversion fails where statements were inadmissible and post-import breach could not sustain penalties.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
May 1, 2026   Case Laws GST
Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
May 1, 2026   Case Laws Income Tax
Reassessment notices and faceless assessment rules were remitted after retrospective amendments changed the statutory basis of pending challenges.
May 1, 2026   Case Laws Income Tax
Additional evidence in appeal requires Rule 46A compliance; Assessing Officer must get opportunity to verify and comment before relief is granted.
May 1, 2026   Case Laws Income Tax
On-money in property sale counts as additional consideration, not unexplained money, when the buyer source is identified.
May 1, 2026   Case Laws Income Tax
Contractual interest liability on capital bond funds was deductible against related interest income under the agreement.
May 1, 2026   Case Laws Income Tax
Unexplained jewellery additions fail where family customs, gifts, bills and bank records support reasonable possession and ownership.
May 1, 2026   Case Laws Income Tax
Transfer pricing adjustment on interest to an associated enterprise remanded after admission of additional evidence.
May 1, 2026   Case Laws Income Tax
CUP benchmarking accepts public commodity broker quotations where reliability is unchallenged, leading to deletion of transfer pricing adjustment.
May 1, 2026   Case Laws Income Tax
Jurisdictional challenge to reassessment and unsupported reduction of accommodation-entry commission estimate were rejected by the tribunal.
May 1, 2026   Case Laws Income Tax
Development agreement possession for limited construction purposes did not create a taxable transfer; capital gains addition deleted.
May 1, 2026   Case Laws Income Tax
Pre-primary education qualifies as charitable education, and alleged section 13 issues cannot by themselves deny registration.
May 1, 2026   Case Laws Income Tax
Unexplained investment penalty under section 271AAC upheld where quantum finding stood final and statutory immunity conditions were unmet.
May 1, 2026   Case Laws Income Tax
MAP resolution for transfer pricing takes effect after withdrawal of the resolved appeal ground under treaty rules.
May 1, 2026   Case Laws Income Tax
Transfer pricing for software subscription resale: Berry ratio upheld for a limited-risk distributor under TNMM.
May 1, 2026   Case Laws Customs
Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
May 1, 2026   Case Laws Customs
Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.
May 1, 2026   Case Laws Customs
Molybdenum classification turns on functional transformation, with cut and curved lamp parts treated as other articles of molybdenum.
May 1, 2026   Case Laws Customs
Customs valuation of second-hand machinery must follow statutory rules; unsupported redetermination, confiscation and penalties were set aside.
May 1, 2026   Case Laws Customs
MEIS scrip validity at import date protects duty benefit despite later DGFT modification.
May 1, 2026   Case Laws Customs
Duty demand on alleged marble diversion fails where statements were inadmissible and post-import breach could not sustain penalties.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

This circular introduces a simplified registration process for...

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

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI November 18, 2024 Circulars
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.
View Source View

Topics

Acts Income Tax
Next ➔