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    March 21, 2026   Case LawsCustoms
    Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
    March 21, 2026   Case LawsCompanies Law
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    March 21, 2026   Case LawsCompanies Law
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    March 21, 2026   Case LawsIBC
    Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
    March 21, 2026   Case LawsIBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case LawsCentral Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
    March 21, 2026   Case LawsIndian Laws
    Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
    March 20, 2026   NotificationsSEBI
    Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
    March 20, 2026   NotificationsIncome Tax
    Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
    March 20, 2026   CircularsCustoms
    Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
    March 20, 2026   CircularsCustoms
    Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
    March 20, 2026   CircularsCustoms
    BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
    March 20, 2026   Case LawsGST
    Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
    March 20, 2026   Case LawsGST
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    March 20, 2026   Case LawsGST
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
    March 20, 2026   Case LawsGST
    Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
    March 20, 2026   Case LawsGST
    Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
    March 20, 2026   Case LawsGST
    Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
    March 20, 2026   Case LawsGST
    Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
    March 20, 2026   Case LawsGST
    Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
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    March 21, 2026   Case Laws Customs
    Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
    March 21, 2026   Case Laws Companies Law
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    March 21, 2026   Case Laws Companies Law
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    March 21, 2026   Case Laws IBC
    Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
    March 21, 2026   Case Laws IBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case Laws Central Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being set aside.
    March 21, 2026   Case Laws Indian Laws
    Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
    March 20, 2026   Notifications SEBI
    Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
    March 20, 2026   Notifications Income Tax
    Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
    March 20, 2026   Circulars Customs
    Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
    March 20, 2026   Circulars Customs
    Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
    March 20, 2026   Circulars Customs
    BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
    March 20, 2026   Case Laws GST
    Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
    March 20, 2026   Case Laws GST
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    March 20, 2026   Case Laws GST
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
    March 20, 2026   Case Laws GST
    Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
    March 20, 2026   Case Laws GST
    Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
    March 20, 2026   Case Laws GST
    Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
    March 20, 2026   Case Laws GST
    Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
    March 20, 2026   Case Laws GST
    Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.

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      SEBI

      SEBI prescribes conditions for mutual fund intraday borrowings...

      Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.

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      SEBIMarch 14, 2026Circulars
      SEBI prescribes conditions for mutual fund intraday borrowings effective April 1, 2026: AMCs and trustees must approve and publish an intraday borrowing policy; borrowings permitted only to meet repurchase/redemption, interest or IDCW payouts; amount cannot exceed same day guaranteed receivables from specified government, RBI and clearing counterparties (TREPS, reverse repo, G Sec/T bill/SDL/STRIPS proceeds and interest); AMCs must comply with specified schedule provisions and bear any borrowing cost or losses from delayed receivables. Separately, equity oriented index funds and ETFs may borrow for under executed sell trades solely to participate in the Closing Auction Session from the circular's effective date.
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      ActsIncome Tax
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