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    August 17, 2026   Case LawsIncome Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case LawsIncome Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case LawsIncome Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case LawsIncome Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case LawsIncome Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
    August 17, 2026   Case LawsIncome Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
    August 17, 2026   Case LawsIncome Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case LawsIncome Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case LawsIncome Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case LawsIncome Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case LawsIncome Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case LawsIncome Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case LawsCustoms
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case LawsCustoms
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case LawsCustoms
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case LawsCustoms
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
    August 17, 2026   Case LawsCompanies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case LawsSEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case LawsService Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case LawsService Tax
    Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
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    August 17, 2026   Case Laws Income Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case Laws Income Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
    August 17, 2026   Case Laws Income Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
    August 17, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
    August 17, 2026   Case Laws Customs
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case Laws Customs
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
    August 17, 2026   Case Laws Companies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case Laws SEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case Laws Service Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case Laws Service Tax
    Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.

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      Home› Highlights › SEBI › 2025 › April, 2025 › This
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      SEBI

      SEBI issued a circular modifying cut-off timings for...

      Overnight Mutual Fund Schemes Get New NAV Calculation Rules with Updated Cut-Off Times for Investor Transactions

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      SEBIApril 24, 2025Circulars
      SEBI issued a circular modifying cut-off timings for repurchase/redemption of units in overnight mutual fund schemes. For applications received up to 3:00 PM, the closing NAV of the day immediately preceding the next business day will apply. Applications received after 3:00 PM will be processed at the closing NAV of the next business day. For online applications, a 7:00 PM cut-off time is established for overnight fund schemes. The modifications aim to facilitate upstreaming of client funds to clearing corporations and will be effective from June 01, 2025, implemented under SEBI's regulatory powers to protect investor interests and regulate securities markets.
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      ActsIncome Tax
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