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    April 29, 2026   Case LawsIncome Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case LawsIncome Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case LawsIncome Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case LawsCustoms
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case LawsCustoms
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case LawsCustoms
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case LawsCustoms
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    April 29, 2026   Case LawsCompanies Law
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
    April 29, 2026   Case LawsIBC
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    April 29, 2026   Case LawsIBC
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    April 29, 2026   Case LawsIBC
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
    April 28, 2026   CircularsFEMA
    OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.
    April 28, 2026   CircularsCustoms
    SEZ to DTA clearances treated as imports for drawback on re-export of duty-paid goods under customs law.
    April 28, 2026   Case LawsGST
    Approved resolution plan barred continued recovery action and compelled unblocking of input tax credit.
    April 28, 2026   Case LawsGST
    Consideration of audit report in input tax credit dispute led to remand for fresh adjudication.
    April 28, 2026   Case LawsGST
    Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.
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    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
    April 29, 2026   Case Laws Customs
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case Laws Customs
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case Laws Customs
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case Laws Customs
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    April 29, 2026   Case Laws Companies Law
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
    April 29, 2026   Case Laws IBC
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    April 29, 2026   Case Laws IBC
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    April 29, 2026   Case Laws IBC
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
    April 28, 2026   Circulars FEMA
    OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.
    April 28, 2026   Circulars Customs
    SEZ to DTA clearances treated as imports for drawback on re-export of duty-paid goods under customs law.
    April 28, 2026   Case Laws GST
    Approved resolution plan barred continued recovery action and compelled unblocking of input tax credit.
    April 28, 2026   Case Laws GST
    Consideration of audit report in input tax credit dispute led to remand for fresh adjudication.
    April 28, 2026   Case Laws GST
    Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.

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      Home› Highlights › SEBI › 2026 › May, 2026 › This
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      SEBI

      PaRRVA has been operationalised with Care Ratings Limited...

      PaRRVA operationalisation sets enrolment deadlines, limits past performance disclosures, and revises oversight committee composition

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      SEBIMay 1, 2026Circulars
      PaRRVA has been operationalised with Care Ratings Limited recognised as PaRRVA and NSE acting as the PaRRVA Data Centre, with recognition continuing until revoked or suspended and regular services starting from May 4, 2026. Investment advisers and research analysts who wish to communicate certified past performance data to clients must enroll with PaRRVA by August 3, 2026, and may use pre-PaRRVA performance data only until May 3, 2028, after which only PaRRVA-verified risk and return metrics may be communicated. The oversight committee composition has also been revised to include PaRRVA, PDC, intermediaries or regulated persons, an investor association representative and an eminent chairperson, with independent members required to outnumber PaRRVA and PDC representatives.
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      ActsIncome Tax
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