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    January 12, 2026   Case Laws Income Tax
    Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
    January 12, 2026   Case Laws Income Tax
    Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
    January 12, 2026   Case Laws Income Tax
    Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
    January 12, 2026   Case Laws Income Tax
    Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied
    January 12, 2026   Case Laws Income Tax
    Joint purchase of immovable property with parent: alleged unexplained investment and expenses u/ss69/69C deleted after sources proved.
    January 12, 2026   Case Laws Income Tax
    Non-resident equity funding into Indian subsidiary recorded in books; s.69 unexplained investment addition to be deleted after verification.
    January 12, 2026   Case Laws Income Tax
    Non-resident advisory consultancy fees under India-UAE treaty: treated as professional services, not taxable without PE
    January 12, 2026   Case Laws Income Tax
    Loan credits and transaction discrepancies: reassessment reopening u/s147 and s.68 addition overturned for lack of nexus, evidence proved
    January 12, 2026   Case Laws Customs
    Voluntary payment of differential customs duty on two import invoices before notice wipes out confiscation and penalties
    January 12, 2026   Case Laws Customs
    Import classification of door locks and other goods-extended limitation u/s28(4) rejected; out-of-jurisdiction duty demands set aside.
    January 12, 2026   Case Laws Customs
    Countervailing duty dispute on imported silk fabrics (2012-13): CVD held not leviable; extended limitation and penalties set aside
    January 12, 2026   Case Laws Customs
    Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.
    January 12, 2026   Case Laws Customs
    Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable
    January 12, 2026   Case Laws Companies Law
    Illegal share transfer and member-register rectification u/s59-tribunal must decide despite disputed facts; refusal set aside, remanded.
    January 12, 2026   Case Laws IBC
    EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
    January 12, 2026   Case Laws IBC
    Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
    January 12, 2026   Case Laws IBC
    Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
    January 12, 2026   Case Laws IBC
    Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
    January 12, 2026   Case Laws IBC
    Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
    January 12, 2026   Case Laws IBC
    Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed
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January 12, 2026   Case Laws Income Tax
Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
January 12, 2026   Case Laws Income Tax
Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
January 12, 2026   Case Laws Income Tax
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quashed
January 12, 2026   Case Laws Income Tax
Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied
January 12, 2026   Case Laws Income Tax
Joint purchase of immovable property with parent: alleged unexplained investment and expenses u/ss69/69C deleted after sources proved.
January 12, 2026   Case Laws Income Tax
Non-resident equity funding into Indian subsidiary recorded in books; s.69 unexplained investment addition to be deleted after verification.
January 12, 2026   Case Laws Income Tax
Non-resident advisory consultancy fees under India-UAE treaty: treated as professional services, not taxable without PE
January 12, 2026   Case Laws Income Tax
Loan credits and transaction discrepancies: reassessment reopening u/s147 and s.68 addition overturned for lack of nexus, evidence proved
January 12, 2026   Case Laws Customs
Voluntary payment of differential customs duty on two import invoices before notice wipes out confiscation and penalties
January 12, 2026   Case Laws Customs
Import classification of door locks and other goods-extended limitation u/s28(4) rejected; out-of-jurisdiction duty demands set aside.
January 12, 2026   Case Laws Customs
Countervailing duty dispute on imported silk fabrics (2012-13): CVD held not leviable; extended limitation and penalties set aside
January 12, 2026   Case Laws Customs
Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.
January 12, 2026   Case Laws Customs
Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable
January 12, 2026   Case Laws Companies Law
Illegal share transfer and member-register rectification u/s59-tribunal must decide despite disputed facts; refusal set aside, remanded.
January 12, 2026   Case Laws IBC
EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
January 12, 2026   Case Laws IBC
Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
January 12, 2026   Case Laws IBC
Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
January 12, 2026   Case Laws IBC
Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
January 12, 2026   Case Laws IBC
Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
January 12, 2026   Case Laws IBC
Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed

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Home › Highlights › SEBI › 2025 › December, 2025 › This
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SEBI

Securities regulator amends Merchant Bankers Regulations, 1992,...

New Merchant Bankers Regulations, 1992 overhaul: higher capital, stricter conflicts, outsourcing bans, ring-fencing, tougher compliance

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SEBI December 8, 2025 Notifications
Securities regulator amends Merchant Bankers Regulations, 1992, introducing revised definitions, two registration categories (Category I and II), enhanced eligibility, and higher capital adequacy (₹50 crore/₹10 crore) and liquid net worth (₹12.5 crore/₹2.5 crore) thresholds, with restrictions on fresh activities if not met. Merchant bankers must meet minimum revenue requirements, maintain records in India for eight years, avoid outsourcing core merchant banking functions, and operate other regulated and unregulated financial services via separate business units with ring-fenced net worth. New conflict-of-interest rules bar managing own issues and restrict roles where key managerial personnel or relatives hold specified shareholdings. Compliance officer qualifications and independence are strengthened, underwriting exposure is capped at twenty times liquid net worth, and the regulator is empowered to issue clarifications.
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Acts Income Tax
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