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    March 6, 2026   Case Laws Benami Property
    Benami property review jurisdiction limited to new evidence or manifest error; retracted statement without corroboration cannot sustain attachment.
    March 6, 2026   Case Laws Customs
    Pre-execution judicial review of preventive detention is constrained by judicial self-restraint; absconding detenues generally barred from relief.
    March 6, 2026   Case Laws Customs
    Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
    March 6, 2026   Case Laws IBC
    Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
    March 6, 2026   Case Laws IBC
    Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
    March 6, 2026   Case Laws IBC
    Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
    March 6, 2026   Case Laws Money Laundering
    Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
    March 6, 2026   Case Laws FEMA
    Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
    March 6, 2026   Case Laws Service Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case Laws Service Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   Circulars SEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   Circulars Customs
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    March 5, 2026   Circulars Customs
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   Circulars Customs
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
    March 5, 2026   Case Laws GST
    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
    March 5, 2026   Case Laws GST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case Laws IBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
    March 5, 2026   Case Laws IBC
    Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
    March 5, 2026   Case Laws GST
    Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
    March 5, 2026   Case Laws GST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
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March 6, 2026   Case Laws Benami Property
Benami property review jurisdiction limited to new evidence or manifest error; retracted statement without corroboration cannot sustain attachment.
March 6, 2026   Case Laws Customs
Pre-execution judicial review of preventive detention is constrained by judicial self-restraint; absconding detenues generally barred from relief.
March 6, 2026   Case Laws Customs
Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
March 6, 2026   Case Laws IBC
Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
March 6, 2026   Case Laws IBC
Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
March 6, 2026   Case Laws IBC
Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
March 6, 2026   Case Laws Money Laundering
Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
March 6, 2026   Case Laws FEMA
Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
March 6, 2026   Case Laws Service Tax
Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
March 6, 2026   Case Laws Service Tax
Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
March 5, 2026   Circulars SEBI
Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
March 5, 2026   Circulars Customs
Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
March 5, 2026   Circulars Customs
Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
March 5, 2026   Circulars Customs
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
March 5, 2026   Case Laws GST
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
March 5, 2026   Case Laws GST
Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
March 5, 2026   Case Laws IBC
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be restored.
March 5, 2026   Case Laws IBC
Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
March 5, 2026   Case Laws GST
Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
March 5, 2026   Case Laws GST
Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.

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SEBI

SEBI's Master Circular consolidates all REIT-related circulars...

Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediately

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SEBI February 9, 2026 Circulars
SEBI's Master Circular consolidates all REIT-related circulars to July 11, 2025 and takes immediate effect, superseding earlier circulars while preserving prior actions and applications. It prescribes mandatory online filing, detailed rules for public issues (appointment and due diligence by merchant bankers, ASBA/UPI payment flows, anchor and strategic investor allocation, pricing, allotment and listing timelines), and follow-on/rights/preferential/institutional placement procedures. It mandates financial disclosure standards (Ind AS basis, combined/pro forma statements, audit and limited review requirements, SAE 3400 certification for projections), a defined Net Distributable Cash Flow framework, continuous disclosure, governance reporting, board nomination rights for large unitholders, encumbrance and exit option mechanics, and transfer/claim process for unclaimed distributions to the Investor Protection and Education Fund.
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Acts Income Tax
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