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    December 13, 2025   Circulars DGFT
    DGFT revises SION A-290 UOM for Metformin HCL imports under FTP 2023, clarifying Dicyanodiamide and DMF quantities
    December 13, 2025   Circulars SEBI
    Regulator tightens MIIs governance under amended SECC and D&P Regulations, elevating ED, CRO, CTO and CISO oversight
    December 13, 2025   Case Laws GST
    GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans
    December 13, 2025   Case Laws GST
    Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
    December 13, 2025   Case Laws GST
    Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
    December 13, 2025   Case Laws Income Tax
    Revenue appeal fails as assessee allowed set off of short-term capital loss against long-term gains, applying consistency principle
    December 13, 2025   Case Laws Income Tax
    Rebate u/s 87A allowed on debt LTCG; s.112A(6) bar confined to equity gains u/s112A
    December 13, 2025   Case Laws Income Tax
    Deemed dividend addition under s. 2(22)(e) quashed for breaching limited scrutiny norms and lacking substantive basis
    December 13, 2025   Case Laws Income Tax
    Revision u/s 263 for AY 2020-21 upheld over unexamined goodwill depreciation; DIN-related objection also rejected
    December 13, 2025   Case Laws Income Tax
    Tax appeal partly succeeds: housing loan s.24(b), s.80C denied; s.68 loans, s.43B GST remanded for verification
    December 13, 2025   Case Laws Income Tax
    Assessee's appeal dismissed as s.263 revision upheld, reassessment timely and PF/ESI disallowance mandated u/s36(1)(va)
    December 13, 2025   Case Laws Income Tax
    Appeal Dismissed as Time-Barred; No Condonation for 562-Day Delay Despite Defective Section 271(1)(c) Penalty Notice
    December 13, 2025   Case Laws Income Tax
    Appellate ruling upholds 10B deduction, bars 14A-Rule 8D for 115JB, excludes mismatched TP comparables, allows enhancement
    December 13, 2025   Case Laws Income Tax
    Domestic company with turnover under Rs 400 crore eligible for 25% corporate tax under para (e) Finance Bill 2021
    December 13, 2025   Case Laws Income Tax
    Additions u/s153C deleted for lack of incriminating material; book margins accepted as commission in circular transactions
    December 13, 2025   Case Laws Customs
    No retrospective TMA curbs: notifications u/ss3,5 FTDR Act held prospective, incentives allowed for limited period
    December 13, 2025   Case Laws Customs
    Confiscation and penalty upheld for undervalued imports u/s 111(m) and 112; design charges exemption rejected
    December 13, 2025   Case Laws Customs
    Customs under-valuation demand quashed for lack of evidence, non-supply of documents and non-compliance with Sections 108 and 138B
    December 13, 2025   Case Laws Customs
    Bona Fide Transferee of Gold Replenishment Licences Not Liable; Section 108 Statements Invalid Without Section 138B Compliance
    December 13, 2025   Case Laws Customs
    Spectrum analysers held specially designed for telecommunications, classified under CTI 9030 40 00, not residuary customs category
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December 13, 2025   Circulars DGFT
DGFT revises SION A-290 UOM for Metformin HCL imports under FTP 2023, clarifying Dicyanodiamide and DMF quantities
December 13, 2025   Circulars SEBI
Regulator tightens MIIs governance under amended SECC and D&P Regulations, elevating ED, CRO, CTO and CISO oversight
December 13, 2025   Case Laws GST
GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans
December 13, 2025   Case Laws GST
Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
December 13, 2025   Case Laws GST
Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
December 13, 2025   Case Laws Income Tax
Revenue appeal fails as assessee allowed set off of short-term capital loss against long-term gains, applying consistency principle
December 13, 2025   Case Laws Income Tax
Rebate u/s 87A allowed on debt LTCG; s.112A(6) bar confined to equity gains u/s112A
December 13, 2025   Case Laws Income Tax
Deemed dividend addition under s. 2(22)(e) quashed for breaching limited scrutiny norms and lacking substantive basis
December 13, 2025   Case Laws Income Tax
Revision u/s 263 for AY 2020-21 upheld over unexamined goodwill depreciation; DIN-related objection also rejected
December 13, 2025   Case Laws Income Tax
Tax appeal partly succeeds: housing loan s.24(b), s.80C denied; s.68 loans, s.43B GST remanded for verification
December 13, 2025   Case Laws Income Tax
Assessee's appeal dismissed as s.263 revision upheld, reassessment timely and PF/ESI disallowance mandated u/s36(1)(va)
December 13, 2025   Case Laws Income Tax
Appeal Dismissed as Time-Barred; No Condonation for 562-Day Delay Despite Defective Section 271(1)(c) Penalty Notice
December 13, 2025   Case Laws Income Tax
Appellate ruling upholds 10B deduction, bars 14A-Rule 8D for 115JB, excludes mismatched TP comparables, allows enhancement
December 13, 2025   Case Laws Income Tax
Domestic company with turnover under Rs 400 crore eligible for 25% corporate tax under para (e) Finance Bill 2021
December 13, 2025   Case Laws Income Tax
Additions u/s153C deleted for lack of incriminating material; book margins accepted as commission in circular transactions
December 13, 2025   Case Laws Customs
No retrospective TMA curbs: notifications u/ss3,5 FTDR Act held prospective, incentives allowed for limited period
December 13, 2025   Case Laws Customs
Confiscation and penalty upheld for undervalued imports u/s 111(m) and 112; design charges exemption rejected
December 13, 2025   Case Laws Customs
Customs under-valuation demand quashed for lack of evidence, non-supply of documents and non-compliance with Sections 108 and 138B
December 13, 2025   Case Laws Customs
Bona Fide Transferee of Gold Replenishment Licences Not Liable; Section 108 Statements Invalid Without Section 138B Compliance
December 13, 2025   Case Laws Customs
Spectrum analysers held specially designed for telecommunications, classified under CTI 9030 40 00, not residuary customs category

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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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