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    March 5, 2026   Case Laws Income Tax
    Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
    March 5, 2026   Case Laws Income Tax
    Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
    March 5, 2026   Case Laws Income Tax
    Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
    March 5, 2026   Case Laws Income Tax
    Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
    March 5, 2026   Case Laws Income Tax
    Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
    March 5, 2026   Case Laws Income Tax
    Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
    March 5, 2026   Case Laws Income Tax
    Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
    March 5, 2026   Case Laws Income Tax
    Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
    March 5, 2026   Case Laws Income Tax
    Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
    March 5, 2026   Case Laws Income Tax
    Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
    March 5, 2026   Case Laws Income Tax
    Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
    March 5, 2026   Case Laws Customs
    Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
    March 5, 2026   Case Laws Customs
    Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
    March 5, 2026   Case Laws Companies Law
    Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
    March 5, 2026   Case Laws IBC
    Condonation of Delay under the IBC: statutory limits on appeal timelines cannot be enlarged by Section 198, appeal dismissed.
    March 5, 2026   Case Laws FEMA
    Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
    March 5, 2026   Case Laws Money Laundering
    Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
    March 5, 2026   Case Laws Money Laundering
    Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
    March 5, 2026   Case Laws Money Laundering
    Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
    March 5, 2026   Case Laws Service Tax
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
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March 5, 2026   Case Laws Income Tax
Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
March 5, 2026   Case Laws Income Tax
Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
March 5, 2026   Case Laws Income Tax
Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
March 5, 2026   Case Laws Income Tax
Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
March 5, 2026   Case Laws Income Tax
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
March 5, 2026   Case Laws Income Tax
Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
March 5, 2026   Case Laws Income Tax
Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
March 5, 2026   Case Laws Income Tax
Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
March 5, 2026   Case Laws Income Tax
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based additions.
March 5, 2026   Case Laws Income Tax
Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
March 5, 2026   Case Laws Income Tax
Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
March 5, 2026   Case Laws Customs
Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
March 5, 2026   Case Laws Customs
Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
March 5, 2026   Case Laws Companies Law
Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
March 5, 2026   Case Laws IBC
Condonation of Delay under the IBC: statutory limits on appeal timelines cannot be enlarged by Section 198, appeal dismissed.
March 5, 2026   Case Laws FEMA
Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
March 5, 2026   Case Laws Money Laundering
Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
March 5, 2026   Case Laws Money Laundering
Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
March 5, 2026   Case Laws Money Laundering
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preserves 180 day rule.
March 5, 2026   Case Laws Service Tax
Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.

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

The securities regulator issues a circular to mutual fund asset...

Regulator further defers revamped mutual fund nomination framework Phase III implementation beyond 15 December 2025, date to follow

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SEBI December 12, 2025 Circulars
The securities regulator issues a circular to mutual fund asset managers, registrars, depositories, participants, and the mutual fund industry association, deferring implementation of Phase III of the revamped nomination framework. Earlier circulars had staggered implementation across three phases, with Phase III last extended to December 15, 2025, due to operational challenges. Following further stakeholder representations seeking re-examination of structural implications and additional time for system and process changes, the Phase III timeline is now deferred beyond December 15, 2025, to a date to be notified later. All other provisions of the earlier nomination-related circulars remain unchanged and in force.
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Acts Income Tax
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