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    April 21, 2026   Case LawsIncome Tax
    Gratuity deduction under section 43B allowed where audited records and supporting ledgers proved actual payment.
    April 21, 2026   Case LawsIncome Tax
    TNMM comparability requires idle capacity and working capital adjustments to reflect ramp-up conditions and actual operating cycle.
    April 21, 2026   Case LawsCustoms
    Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
    April 21, 2026   Case LawsCustoms
    Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
    April 21, 2026   Case LawsCustoms
    Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
    April 21, 2026   Case LawsCustoms
    Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
    April 21, 2026   Case LawsCustoms
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case LawsCustoms
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case LawsCustoms
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case LawsIBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   NotificationsSEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   NotificationsSEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   NotificationsCustoms
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   CircularsDGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   CircularsCustoms
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   CircularsCustoms
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case LawsGST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case LawsGST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case LawsGST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case LawsGST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
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    April 21, 2026   Case Laws Income Tax
    Gratuity deduction under section 43B allowed where audited records and supporting ledgers proved actual payment.
    April 21, 2026   Case Laws Income Tax
    TNMM comparability requires idle capacity and working capital adjustments to reflect ramp-up conditions and actual operating cycle.
    April 21, 2026   Case Laws Customs
    Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
    April 21, 2026   Case Laws Customs
    Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
    April 21, 2026   Case Laws Customs
    Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
    April 21, 2026   Case Laws Customs
    Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
    April 21, 2026   Case Laws Customs
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case Laws Customs
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case Laws Customs
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case Laws IBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   Notifications SEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   Notifications SEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   Circulars DGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   Circulars Customs
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   Circulars Customs
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case Laws GST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case Laws GST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case Laws GST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.

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

      SEBI has discontinued the Investor Risk Reduction Access (IRRA)...

      IRRA platform discontinued as enhanced broker continuity measures and contingency trading facilities made it redundant.

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      SEBIMay 11, 2026Circulars
      SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
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      ActsIncome Tax
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