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    October 10, 2026   Case Laws GST
    GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
    October 10, 2026   Case Laws Income Tax
    Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
    October 10, 2026   Case Laws Income Tax
    Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
    October 10, 2026   Case Laws Income Tax
    Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax app...
    October 10, 2026   Case Laws Income Tax
    Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
    October 10, 2026   Case Laws Money Laundering
    Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
    October 10, 2026   Case Laws Income Tax
    Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
    October 10, 2026   Case Laws Income Tax
    Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
    October 10, 2026   Case Laws Income Tax
    Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
    October 10, 2026   Case Laws Income Tax
    Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
    October 10, 2026   Case Laws Income Tax
    TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
    October 10, 2026   Case Laws Income Tax
    Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
    October 10, 2026   Case Laws Income Tax
    Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
    October 10, 2026   Case Laws Income Tax
    Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
    October 10, 2026   Case Laws Income Tax
    Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
    October 10, 2026   Case Laws Income Tax
    Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
    October 10, 2026   Case Laws Income Tax
    Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
    October 10, 2026   Case Laws Income Tax
    Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
    October 10, 2026   Case Laws Income Tax
    Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework...
    October 10, 2026   Case Laws Income Tax
    Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally ...
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October 10, 2026   Case Laws GST
GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
October 10, 2026   Case Laws Income Tax
Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
October 10, 2026   Case Laws Income Tax
Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
October 10, 2026   Case Laws Income Tax
Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax appeals.
October 10, 2026   Case Laws Income Tax
Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
October 10, 2026   Case Laws Money Laundering
Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
October 10, 2026   Case Laws Income Tax
Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
October 10, 2026   Case Laws Income Tax
Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
October 10, 2026   Case Laws Income Tax
Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
October 10, 2026   Case Laws Income Tax
Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
October 10, 2026   Case Laws Income Tax
Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
October 10, 2026   Case Laws Income Tax
Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
October 10, 2026   Case Laws Income Tax
Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
October 10, 2026   Case Laws Income Tax
Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's hands.
October 10, 2026   Case Laws Income Tax
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional benchmarking.
October 10, 2026   Case Laws Income Tax
Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework.
October 10, 2026   Case Laws Income Tax
Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally converted.

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Home › Highlights › SEBI › 2026 › October, 2026 › This
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SEBI

Stock brokers must prominently display SEBI-supplied investor...

Investor awareness messaging becomes mandatory on broker websites and trading apps, alongside risk disclosures under phased implementation.

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SEBI October 2, 2026 Circulars
Stock brokers must prominently display SEBI-supplied investor awareness messages on websites and trading apps under a phased framework. From October 5 to 31, 2026, websites must display both the messages and risk disclosures, while app display is voluntary and may replace risk disclosures on days the messages are shown. From November 1, 2026, brokers must place the specified messages on website landing pages and display investor awareness messages and risk disclosures on alternate days on trading-app landing pages. Stock exchanges and depositories must disseminate the requirements, display the messages unchanged, and amend relevant rules. Existing risk-disclosure requirements otherwise remain unchanged.
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Acts Income Tax
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