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    October 15, 2026   Case Laws GST
    Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
    October 15, 2026   Case Laws GST
    GST registration of rented business premises cannot depend on unresolved title disputes and requires fair, document-based verification.
    October 15, 2026   Case Laws GST
    Input tax credit mismatches cannot defeat verified prior-year supplies, while defective notice and unreasoned appeal orders fail.
    October 15, 2026   Case Laws GST
    Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
    October 15, 2026   Case Laws GST
    Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
    October 15, 2026   Case Laws GST
    Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
    October 15, 2026   Case Laws GST
    Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
    October 15, 2026   Case Laws GST
    Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
    October 15, 2026   Case Laws Income Tax
    Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
    October 15, 2026   Case Laws Income Tax
    Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
    October 15, 2026   Case Laws Income Tax
    Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
    October 15, 2026   Case Laws Income Tax
    Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
    October 15, 2026   Case Laws Income Tax
    Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
    October 15, 2026   Case Laws Customs
    Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
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    Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
    October 15, 2026   Case Laws Money Laundering
    Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
    October 15, 2026   Case Laws Money Laundering
    Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
    October 15, 2026   Case Laws Income Tax
    Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
    October 15, 2026   Case Laws Income Tax
    Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without c...
    October 15, 2026   Case Laws Income Tax
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October 15, 2026   Case Laws GST
Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
October 15, 2026   Case Laws GST
GST registration of rented business premises cannot depend on unresolved title disputes and requires fair, document-based verification.
October 15, 2026   Case Laws GST
Input tax credit mismatches cannot defeat verified prior-year supplies, while defective notice and unreasoned appeal orders fail.
October 15, 2026   Case Laws GST
Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
October 15, 2026   Case Laws GST
Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
October 15, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
October 15, 2026   Case Laws GST
Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
October 15, 2026   Case Laws GST
Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
October 15, 2026   Case Laws Income Tax
Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
October 15, 2026   Case Laws Income Tax
Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
October 15, 2026   Case Laws Income Tax
Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
October 15, 2026   Case Laws Income Tax
Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
October 15, 2026   Case Laws Income Tax
Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
October 15, 2026   Case Laws Customs
Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
October 15, 2026   Case Laws IBC
Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
October 15, 2026   Case Laws Income Tax
Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
October 15, 2026   Case Laws Income Tax
Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without curing statutory defects.
October 15, 2026   Case Laws Income Tax
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.

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Home › Highlights › SEBI › 2026 › September, 2026 › This
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SEBI

Angel Funds registered on or before September 10, 2025 must...

Accredited investor mandate for existing Angel Funds receives extended compliance timeline while preserving existing investor holdings and restrictions.

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SEBI September 8, 2026 Circulars
Angel Funds registered on or before September 10, 2025 must implement the Accredited Investor mandate by March 31, 2027, extending the previous compliance deadline. Until that date, they may offer investment opportunities to no more than 200 non-accredited investors. From March 31, 2027, these Angel Funds must not accept non-accredited investor contributions for investments in investee companies. Existing investors may continue to hold investments already made, subject to the fund's PPM and fund documents. All other provisions governing Angel Funds under Chapter 8 of the AIF Master Circular remain unchanged, and the revised timeline applies immediately.
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Acts Income Tax
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