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
    November 12, 2025   Case Laws Income Tax
    Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
    November 12, 2025   Case Laws Income Tax
    Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
    November 12, 2025   Case Laws Income Tax
    Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
    November 12, 2025   Case Laws Service Tax
    Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
    November 12, 2025   Case Laws Income Tax
    Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
    November 12, 2025   Case Laws Income Tax
    ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
    November 12, 2025   Case Laws Benami Property
    Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
    November 12, 2025   Case Laws Customs
    Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
    November 12, 2025   Case Laws Customs
    Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
    November 12, 2025   Case Laws SEBI
    Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B ...
    November 12, 2025   Case Laws SEBI
    Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
    November 12, 2025   Case Laws IBC
    Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
    November 12, 2025   Case Laws IBC
    Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
    November 12, 2025   Case Laws IBC
    Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
    November 12, 2025   Case Laws FEMA
    Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
    November 12, 2025   Case Laws Service Tax
    Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
    November 12, 2025   Case Laws VAT / Sales Tax
    Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
    November 12, 2025   Case Laws Indian Laws
    Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
    November 11, 2025   Circulars Customs
    Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
    November 11, 2025   Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
❮
❯
❯❯
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
November 12, 2025   Case Laws Income Tax
Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
November 12, 2025   Case Laws Income Tax
Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
November 12, 2025   Case Laws Income Tax
Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
November 12, 2025   Case Laws Service Tax
Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
November 12, 2025   Case Laws Income Tax
Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
November 12, 2025   Case Laws Income Tax
ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallowed.
November 12, 2025   Case Laws Benami Property
Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
November 12, 2025   Case Laws Customs
Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
November 12, 2025   Case Laws Customs
Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
November 12, 2025   Case Laws SEBI
Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B direction
November 12, 2025   Case Laws SEBI
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)(a)
November 12, 2025   Case Laws IBC
Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
November 12, 2025   Case Laws IBC
Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
November 12, 2025   Case Laws IBC
Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
November 12, 2025   Case Laws FEMA
Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
November 12, 2025   Case Laws Service Tax
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re-determination.
November 12, 2025   Case Laws VAT / Sales Tax
Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
November 12, 2025   Case Laws Indian Laws
Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
November 11, 2025   Circulars Customs
Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
November 11, 2025   Case Laws Income Tax
Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › SEBI › 2025 › November, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

The circular modifies Chapter IV of the Master Circular for...

Clarified use of Recovery Expense Fund under Chapter IV for debenture trustees' enforcement, legal costs, without prior approvals

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI November 27, 2025 Circulars
The circular modifies Chapter IV of the Master Circular for Debenture Trustees to clarify the creation and use of the Recovery Expense Fund (REF) for enforcement and legal proceedings upon default in listed debt securities. It specifies that debenture trustees, including a defined Lead Debenture Trustee, may be reimbursed from REF for activities such as obtaining consents, conducting voting and meetings, filing court applications, legal fees, and asset recovery services. Prior debenture holder approval is not required for uses expressly listed; other uses need prior consent. The designated stock exchange must verify expenses, release funds within five working days, and remaining Chapter IV provisions remain unchanged, effective immediately.
View Source View

Topics

Acts Income Tax
Next ➔