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    March 6, 2026   Case LawsIBC
    Fair and equitable distribution: employee payouts meeting recorded undertaking upheld, and operational creditors' liquidation-value floor satisfied.
    March 6, 2026   Case LawsIBC
    Limitation Act acknowledgement extended limitation, enabling timely insolvency petition; admission and appointment upheld.
    March 6, 2026   Case LawsCompanies Law
    Security Cheque as Voluntary Guaranty permits enforcement of a foreign arbitral award against the non party issuer.
    March 6, 2026   Case LawsGST
    Consolidation of tax periods impermissible; show cause notice quashed and reissuance allowed only year wise under limitation regime.
    March 6, 2026   Case LawsGST
    Consolidation of Tax Periods is impermissible; multi year show cause notices must be issued year wise per statutory limitation.
    March 6, 2026   Case LawsGST
    Garnishee notice withdrawal ordered; account access restored pending departmental re examination after document submission within prescribed timeframe...
    March 6, 2026   Case LawsIncome Tax
    Faceless Assessing Officer jurisdiction upheld as a writ worthy jurisdictional challenge, leading to interim relief against reassessment.
    March 6, 2026   Case LawsGST
    Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.
    March 6, 2026   Case LawsGST
    Export of Services rules: receiver location controls export status; services treated as exported and not taxable.
    March 6, 2026   Case LawsGST
    Support services to animal husbandry: semen sex sorting is job work, classifiable under Heading 9986 and exempt from GST.
    March 6, 2026   Case LawsGST
    Exemption for consultancy to local authority: GST relief where pure services relate to municipal functions, so exempt.
    March 6, 2026   Case LawsIncome Tax
    Validity of certificate under Section 197: impugned 10% withholding quashed and nil-rate certificate directed promptly.
    March 6, 2026   Case LawsIncome Tax
    Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
    March 6, 2026   Case LawsIncome Tax
    Faceless assessment procedure requires a show cause opportunity where draft proposes prejudicial variation; omission invalidates final assessment.
    March 6, 2026   Case LawsIncome Tax
    Statutory exclusion under Section 96 bars scheme relief for reassessments based on search-found incriminating material; circulars cannot override.
    March 6, 2026   Case LawsIncome Tax
    Non deduction of TDS on contractual payments overturned after reconciliations; estimation from Form 26AS also deleted.
    March 6, 2026   Case LawsIncome Tax
    Explanation 3 to Section 43(1) cannot be invoked without AO's recorded satisfaction and prior Joint Commissioner approval.
    March 6, 2026   Case LawsIncome Tax
    Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
    March 6, 2026   Case LawsBenami Property
    Benami property review jurisdiction limited to new evidence or manifest error; retracted statement without corroboration cannot sustain attachment.
    March 6, 2026   Case LawsCustoms
    Pre-execution judicial review of preventive detention is constrained by judicial self-restraint; absconding detenues generally barred from relief.
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    March 6, 2026   Case Laws IBC
    Fair and equitable distribution: employee payouts meeting recorded undertaking upheld, and operational creditors' liquidation-value floor satisfied.
    March 6, 2026   Case Laws IBC
    Limitation Act acknowledgement extended limitation, enabling timely insolvency petition; admission and appointment upheld.
    March 6, 2026   Case Laws Companies Law
    Security Cheque as Voluntary Guaranty permits enforcement of a foreign arbitral award against the non party issuer.
    March 6, 2026   Case Laws GST
    Consolidation of tax periods impermissible; show cause notice quashed and reissuance allowed only year wise under limitation regime.
    March 6, 2026   Case Laws GST
    Consolidation of Tax Periods is impermissible; multi year show cause notices must be issued year wise per statutory limitation.
    March 6, 2026   Case Laws GST
    Garnishee notice withdrawal ordered; account access restored pending departmental re examination after document submission within prescribed timeframe.
    March 6, 2026   Case Laws Income Tax
    Faceless Assessing Officer jurisdiction upheld as a writ worthy jurisdictional challenge, leading to interim relief against reassessment.
    March 6, 2026   Case Laws GST
    Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.
    March 6, 2026   Case Laws GST
    Export of Services rules: receiver location controls export status; services treated as exported and not taxable.
    March 6, 2026   Case Laws GST
    Support services to animal husbandry: semen sex sorting is job work, classifiable under Heading 9986 and exempt from GST.
    March 6, 2026   Case Laws GST
    Exemption for consultancy to local authority: GST relief where pure services relate to municipal functions, so exempt.
    March 6, 2026   Case Laws Income Tax
    Validity of certificate under Section 197: impugned 10% withholding quashed and nil-rate certificate directed promptly.
    March 6, 2026   Case Laws Income Tax
    Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
    March 6, 2026   Case Laws Income Tax
    Faceless assessment procedure requires a show cause opportunity where draft proposes prejudicial variation; omission invalidates final assessment.
    March 6, 2026   Case Laws Income Tax
    Statutory exclusion under Section 96 bars scheme relief for reassessments based on search-found incriminating material; circulars cannot override.
    March 6, 2026   Case Laws Income Tax
    Non deduction of TDS on contractual payments overturned after reconciliations; estimation from Form 26AS also deleted.
    March 6, 2026   Case Laws Income Tax
    Explanation 3 to Section 43(1) cannot be invoked without AO's recorded satisfaction and prior Joint Commissioner approval.
    March 6, 2026   Case Laws Income Tax
    Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile accounting.
    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.

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

      SEBI prescribes a lighter certification pathway for Persons...

      Certification requirement for Persons Associated with Research Services eased: lighter NISM Series-XXV-A permitted for sales and non-core staff.

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      SEBIMarch 12, 2026Circulars
      SEBI prescribes a lighter certification pathway for Persons Associated with Research Services (PARS) performing sales and other non-core services, requiring passage of the NISM Series-XXV-A examination, while PARS engaged in research-related functions must continue with the NISM Series-XV examination; existing PARS who already hold valid Series-XV certification are exempt from Series-XXV-A until their Series-XV validity expires. The circular takes immediate effect and directs the Research Analyst Administration and Supervisory Body to amend bye-laws and notify and disseminate the change to registered Research Analysts.
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      ActsIncome Tax
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