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    August 19, 2026   Case Laws Income Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
    August 19, 2026   Case Laws Income Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case Laws Income Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case Laws Income Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case Laws Income Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
    August 19, 2026   Case Laws Income Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case Laws Income Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case Laws Income Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
    August 19, 2026   Case Laws Income Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case Laws Customs
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case Laws Customs
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
    August 19, 2026   Case Laws Customs
    Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
    August 19, 2026   Case Laws Customs
    Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
    August 19, 2026   Case Laws Customs
    Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
    August 19, 2026   Case Laws Customs
    Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
    August 19, 2026   Case Laws Companies Law
    Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
    August 19, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.
    August 19, 2026   Case Laws IBC
    Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.
    August 19, 2026   Case Laws Money Laundering
    Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custod...
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August 19, 2026   Case Laws Income Tax
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
August 19, 2026   Case Laws Income Tax
Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
August 19, 2026   Case Laws Income Tax
Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
August 19, 2026   Case Laws Income Tax
Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
August 19, 2026   Case Laws Income Tax
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
August 19, 2026   Case Laws Income Tax
Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
August 19, 2026   Case Laws Income Tax
Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
August 19, 2026   Case Laws Income Tax
Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
August 19, 2026   Case Laws Income Tax
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
August 19, 2026   Case Laws Customs
Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
August 19, 2026   Case Laws Customs
Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
August 19, 2026   Case Laws Customs
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.
August 19, 2026   Case Laws Customs
Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
August 19, 2026   Case Laws Customs
Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
August 19, 2026   Case Laws Customs
Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
August 19, 2026   Case Laws Customs
Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
August 19, 2026   Case Laws Companies Law
Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
August 19, 2026   Case Laws IBC
Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.
August 19, 2026   Case Laws IBC
Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.
August 19, 2026   Case Laws Money Laundering
Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custody.

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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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SEBI May 11, 2026 Circulars
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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Acts Income Tax
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