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October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
October 13, 2026   Circulars DGFT
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imposed.
October 13, 2026   Circulars FEMA
Foreign Exchange Risk Reserve imposes daily cash collateral and reporting duties on qualifying INR derivative hedging contracts.
October 13, 2026   Case Laws GST
Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
October 13, 2026   Case Laws GST
Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
October 13, 2026   Case Laws GST
Statutory stay of GST recovery bars adjustment of eligible refunds against disputed demands after appellate pre-deposit.
October 13, 2026   Case Laws GST
GST audit finalisation requires consideration of objections; notices based on non-final observations cannot validly stand.
October 13, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed inputs cause credit accumulation, despite matching rates for a principal input.
October 13, 2026   Case Laws GST
Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.
October 13, 2026   Case Laws GST
Statutory condonation limits restrict delayed GST cancellation appeals, but implemented registration restorations can make departmental challenges infructuous.
October 13, 2026   Case Laws Income Tax
Income-tax information remains protected personal data; maintenance claims do not establish larger public interest for RTI disclosure.
October 13, 2026   Case Laws Income Tax
Notional interest on tenancy deposits cannot be taxed without a right to receive interest or suppressed rent.
October 13, 2026   Case Laws Income Tax
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded.
October 13, 2026   Case Laws Income Tax
Post-detection income surrender does not shield bogus expenditure claims from penalties for misreporting and under-reported income.
October 13, 2026   Case Laws Income Tax
Residential reinvestment relief covers pre-transfer flats funded by housing loans, while unsupported cash deposits remain taxable.
October 13, 2026   Case Laws Income Tax
Transfer-pricing comparability adjustments require quantified evidence, while regulatory borrowing ceilings do not replace arm's-length benchmarking.
October 13, 2026   Case Laws Income Tax
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allowed.

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Home › Highlights › IBC › 2026 › October, 2026 › This
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IBC

Section 32A(1) of the Insolvency and Bankruptcy Code ends a...

Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.

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IBC October 7, 2026 Case Laws HC
Section 32A(1) of the Insolvency and Bankruptcy Code ends a corporate debtor's liability for offences committed before commencement of CIRP once an approved resolution plan results in a qualifying change in management or control. The immunity can protect a successor company that takes over and amalgamates with the former corporate debtor, preventing civil or criminal liability for the predecessor's pre-CIRP acts, including alleged Air Act offences. Its application is company-specific: proceedings may be quashed against the protected successor without affecting prosecution of the remaining accused.
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