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    November 27, 2025   Case Laws IBC
    Section 9 IBC application restored as admitted operational debt; weak pre-termination defence not a pre-existing dispute
    November 27, 2025   Case Laws IBC
    Wilful defaulter held ineligible under s.29A IBC; resolution plan rejected for non-compliance with s.30(2) requirements
    November 27, 2025   Case Laws IBC
    Section 95 IBC plea against personal guarantors held within limitation, Rule 7 notice treated as valid invocation
    November 27, 2025   Case Laws Money Laundering
    Writs Against PMLA Provisional Attachment Rejected; Alternative Appeal Remedy, Valid 'Proceeds of Crime' Findings Under Section 5
    November 27, 2025   Case Laws Money Laundering
    Cognizance under Section 44 PMLA upheld for second supplementary complaint; criminal revision dismissed, trial to proceed
    November 27, 2025   Case Laws Money Laundering
    Provisional attachment under S.5(1) PMLA confirmed as appellant fails to prove legitimate source of property funds
    November 27, 2025   Case Laws Money Laundering
    Limitation Extended by Covid Orders, Section 50(2) Statement Admitted, Provisional Attachment of Unexplained Bank Credits Upheld
    November 27, 2025   Case Laws Service Tax
    Export of services upheld under Rule 3; no intermediary under Rule 2(f), service tax demand fully quashed
    November 27, 2025   Case Laws Service Tax
    Appeal partly succeeds: electricity and utility charges as pure agent under Rule 5 not taxable; penalties removed
    November 27, 2025   Case Laws Service Tax
    Refund of unutilized CENVAT credit allowed; export services not intermediary under Rule 2(f), Rule 3 and Rule 6A
    November 27, 2025   Case Laws Central Excise
    Interest and penalty under s.11AA, s.11A and rr.14, 6, 15(1) quashed after valid CENVAT reversal
    November 27, 2025   Case Laws Central Excise
    Excise demand fails as s.14 statements hit by s.9D, uncertified s.36B computer printouts lack evidentiary value
    November 26, 2025   Notifications SEBI
    New 2025 Fourth Amendment tightens governance, executive roles and tech leadership for recognised stock exchanges, clearing corporations under 2018 Re...
    November 26, 2025   Circulars DGFT
    Exporters Asked to Share Global Non-Tariff Measure Compliance Details for Support Under New Export Promotion Mission
    November 26, 2025   Circulars FEMA
    Revised FEMA compounding payment details and application process under sections 10(4) and 11(1), updated bank accounts, emails
    November 26, 2025   Case Laws GST
    Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
    November 26, 2025   Case Laws GST
    Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107
    November 26, 2025   Case Laws GST
    Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order
    November 26, 2025   Case Laws GST
    Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger Bench
    November 26, 2025   Case Laws GST
    Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act
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November 27, 2025   Case Laws IBC
Section 9 IBC application restored as admitted operational debt; weak pre-termination defence not a pre-existing dispute
November 27, 2025   Case Laws IBC
Wilful defaulter held ineligible under s.29A IBC; resolution plan rejected for non-compliance with s.30(2) requirements
November 27, 2025   Case Laws IBC
Section 95 IBC plea against personal guarantors held within limitation, Rule 7 notice treated as valid invocation
November 27, 2025   Case Laws Money Laundering
Writs Against PMLA Provisional Attachment Rejected; Alternative Appeal Remedy, Valid 'Proceeds of Crime' Findings Under Section 5
November 27, 2025   Case Laws Money Laundering
Cognizance under Section 44 PMLA upheld for second supplementary complaint; criminal revision dismissed, trial to proceed
November 27, 2025   Case Laws Money Laundering
Provisional attachment under S.5(1) PMLA confirmed as appellant fails to prove legitimate source of property funds
November 27, 2025   Case Laws Money Laundering
Limitation Extended by Covid Orders, Section 50(2) Statement Admitted, Provisional Attachment of Unexplained Bank Credits Upheld
November 27, 2025   Case Laws Service Tax
Export of services upheld under Rule 3; no intermediary under Rule 2(f), service tax demand fully quashed
November 27, 2025   Case Laws Service Tax
Appeal partly succeeds: electricity and utility charges as pure agent under Rule 5 not taxable; penalties removed
November 27, 2025   Case Laws Service Tax
Refund of unutilized CENVAT credit allowed; export services not intermediary under Rule 2(f), Rule 3 and Rule 6A
November 27, 2025   Case Laws Central Excise
Interest and penalty under s.11AA, s.11A and rr.14, 6, 15(1) quashed after valid CENVAT reversal
November 27, 2025   Case Laws Central Excise
Excise demand fails as s.14 statements hit by s.9D, uncertified s.36B computer printouts lack evidentiary value
November 26, 2025   Notifications SEBI
New 2025 Fourth Amendment tightens governance, executive roles and tech leadership for recognised stock exchanges, clearing corporations under 2018 Regulations
November 26, 2025   Circulars DGFT
Exporters Asked to Share Global Non-Tariff Measure Compliance Details for Support Under New Export Promotion Mission
November 26, 2025   Circulars FEMA
Revised FEMA compounding payment details and application process under sections 10(4) and 11(1), updated bank accounts, emails
November 26, 2025   Case Laws GST
Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
November 26, 2025   Case Laws GST
Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107
November 26, 2025   Case Laws GST
Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order
November 26, 2025   Case Laws GST
Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger Bench
November 26, 2025   Case Laws GST
Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act

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SEBI

The Securities and Exchange Board of India issues the Investment...

SEBI tightens investment adviser norms under 2025 amendment; stricter qualifications, NISM renewals, client thresholds, revised Form A

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SEBI November 27, 2025 Notifications
The Securities and Exchange Board of India issues the Investment Advisers (Second Amendment) Regulations, 2025, effective upon publication in the Official Gazette, amending the 2013 framework. Key changes remove references to sub-brokers, expand educational and certification requirements (including CFA Charter and specified NISM programs) for investment advisers and persons associated with investment advice, and mandate periodic renewal of NISM certifications. Individuals exceeding specified client (300) or fee (₹3 crore annually) thresholds must transition to non-individual registration within defined timelines, with a limited transition period. The amendments also revise Form A filing requirements, including documentation, contact details, infrastructure declaration, and coordination with an Administration and Supervisory Body.
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Acts Income Tax
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