Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    January 27, 2026   Case Laws GST
    Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
    January 27, 2026   Case Laws GST
    Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
    January 27, 2026   Case Laws GST
    Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
    January 27, 2026   Case Laws GST
    Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
    January 27, 2026   Case Laws GST
    Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
    January 27, 2026   Case Laws Income Tax
    Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
    January 27, 2026   Case Laws Income Tax
    TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
    January 27, 2026   Case Laws Income Tax
    Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
    January 27, 2026   Case Laws Income Tax
    Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
    January 27, 2026   Case Laws Income Tax
    Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
    January 27, 2026   Case Laws Income Tax
    Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
    January 27, 2026   Case Laws Income Tax
    Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
    January 27, 2026   Case Laws Income Tax
    Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
    January 27, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    January 27, 2026   Case Laws Income Tax
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    January 27, 2026   Case Laws Income Tax
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    January 27, 2026   Case Laws Income Tax
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    January 27, 2026   Case Laws Income Tax
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    January 27, 2026   Case Laws Income Tax
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    January 27, 2026   Case Laws Income Tax
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
January 27, 2026   Case Laws GST
Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
January 27, 2026   Case Laws GST
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
January 27, 2026   Case Laws GST
Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
January 27, 2026   Case Laws GST
Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
January 27, 2026   Case Laws GST
Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
January 27, 2026   Case Laws Income Tax
Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
January 27, 2026   Case Laws Income Tax
TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
January 27, 2026   Case Laws Income Tax
Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
January 27, 2026   Case Laws Income Tax
Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
January 27, 2026   Case Laws Income Tax
Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
January 27, 2026   Case Laws Income Tax
Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
January 27, 2026   Case Laws Income Tax
Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
January 27, 2026   Case Laws Income Tax
Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
January 27, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
January 27, 2026   Case Laws Income Tax
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without concealment set aside
January 27, 2026   Case Laws Income Tax
Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › SEBI › 2026 › March, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

SEBI-prescribed guidelines require custodians to segregate...

Custodian regulatory compliance requires SBU segregation, documented risk management, BCP/DR resilience and orderly wind down safeguards.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI March 10, 2026 Circulars
SEBI-prescribed guidelines require custodians to segregate regulated and unregulated financial services into separate Strategic Business Units with arm's-length accounting and net worth assessed excluding SBU books; custodians offering unregulated services must disclose and obtain client acknowledgement of no SEBI recourse. Custodians must implement board-level governance committees, documented risk management policies, scalable IT capacity, Business Continuity Plans and Disaster Recovery Sites with specified resilience/distance standards, annual DR drills and auditor review. A framework for orderly wind-down assuring seamless client portability is mandated. Certain duplicate reporting obligations to SEBI are discontinued. Specific implementation deadlines are prescribed for wind-down and DR compliance.
View Source View

Topics

Acts Income Tax
Next ➔