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    January 23, 2026   Case Laws Income Tax
    Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
    January 23, 2026   Case Laws Customs
    Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
    January 23, 2026   Case Laws Customs
    Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
    January 23, 2026   Case Laws Customs
    Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
    January 23, 2026   Case Laws Customs
    Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
    January 23, 2026   Case Laws Customs
    Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
    January 23, 2026   Case Laws Customs
    Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
    January 23, 2026   Case Laws Customs
    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
    January 23, 2026   Case Laws Customs
    Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
    January 23, 2026   Case Laws Customs
    Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
    January 23, 2026   Case Laws Customs
    Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
    January 23, 2026   Case Laws Customs
    Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
    January 23, 2026   Case Laws Customs
    Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
    January 23, 2026   Case Laws Companies Law
    Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
    January 23, 2026   Case Laws IBC
    Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
    January 23, 2026   Case Laws Law of Competition
    Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
    January 23, 2026   Case Laws GST
    Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
    January 23, 2026   Case Laws Service Tax
    Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
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January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament
January 23, 2026   Case Laws Customs
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade price.
January 23, 2026   Case Laws Customs
Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
January 23, 2026   Case Laws Customs
Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
January 23, 2026   Case Laws Customs
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
January 23, 2026   Case Laws Customs
Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
January 23, 2026   Case Laws Customs
Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
January 23, 2026   Case Laws Customs
Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
January 23, 2026   Case Laws Customs
Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
January 23, 2026   Case Laws Customs
Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
January 23, 2026   Case Laws Customs
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals allowed
January 23, 2026   Case Laws Companies Law
Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
January 23, 2026   Case Laws IBC
Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
January 23, 2026   Case Laws Law of Competition
Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
January 23, 2026   Case Laws GST
Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
January 23, 2026   Case Laws Service Tax
Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
January 23, 2026   Case Laws Service Tax
Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant

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

The threshold for availing simplified documentation for issuance...

Simplified paperwork for duplicate securities certificates: higher ₹10 lakh threshold, lighter notarisation, and FIR/ads required above ₹10 lakh

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SEBI December 27, 2025 Circulars
The threshold for availing simplified documentation for issuance of duplicate securities certificates is increased from ₹5 lakh to ₹10 lakh, requiring submission of a standardised Affidavit-cum-Indemnity bond on appropriate non-judicial stamp paper, thereby reducing procedural burden for claims within this value band. For securities valued up to ₹10,000, notarisation is dispensed with and only an undertaking on plain paper is required, thereby enabling quicker low-value restitutions. For securities valued above ₹10 lakh, documentation is rationalised to additionally require an FIR/e-FIR/police complaint or specified court records containing security identifiers, and the listed company must publish a loss advertisement; processing timelines run from completion of documents or publication (whichever is later), with a minimal advertisement fee permissible. The changes apply immediately, including to pending requests, without requiring resubmission of already-filed documents.
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Acts Income Tax
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