Follow Us:

The weekly regulatory update for the week ending 15 March 2026 highlights significant developments across taxation, corporate law, financial regulation, and insolvency jurisprudence. The Income Tax Department launched a nationwide verification exercise using AI-based data analytics, uncovering approximately ₹408 crore in suppressed restaurant turnover and urging voluntary compliance through the SAKSHAM NUDGE campaign. Courts clarified key legal principles, including that provisional attachment under tax law requires tangible material and that GST registration cannot be cancelled retrospectively without prior notice in the show cause notice. In GST administration, authorities advised taxpayers to link voluntary payments made through DRC-03 with demand orders using DRC-03A to ensure proper pre-deposit adjustment for appeals. Major customs notifications revised tariff values for commodities and granted temporary fee waivers for export document amendments due to shipping disruptions. Regulatory updates from SEBI, MCA, RBI, and IBBI addressed securities transmission rules, accounting standards, insolvency principles, banking prudential norms, and corporate governance compliance requirements.

Notifications & Circulars issued during week (9th – 15th Mar 2026)
(Income Tax, GST, Central Excise, Custom Duty, DGFT, SEBI, MCA, IBBI, RBI)
(Click the Link for Notification/ Circular as issued)

A. Income Tax

AI Data Analysis leads to nation-wide verification exercise on Restaurants Suppressing Turnover: Advanced analytics of transactional data from restaurants in the Food & Beverage sector carried out using AI-enabled analytical tools, and its comparison with the declared turnover, revealed large scale under-reporting of income. A nationwide survey was conducted and on a preliminary basis, the exercise revealed suppression of sales amounting to around Rs. 408 Crores. It was found that several restaurants were engaged in deletion of bulk bills and other modifications to suppress the actual sales.

— The Department has also launched the SAKSHAM NUDGE campaign, encouraging voluntary compliance and asking around 63,000 identified restaurants to file updated returns under Section 139(8A) before 31st March 2026.

(Link: Income Tax Press Release Dated 09/03/2026)

HC, Provisional attachment under section 281B cannot be invoked without Tangible Material: Case of ARL Infratech Limited vs DCIT, HC Rajasthan Judgement Dated 6th March 2026. HC set aside a provisional attachment order against the property, holding that the power under Section 281B of the Income Tax Act 1961, must be exercised with great caution and only when there is tangible material indicating that revenue interests are at risk. The provisional attachment cannot be invoked without tangible material demonstrating likelihood of non-recovery of tax demand, particularly when the assessee has a history of being a regular taxpayer.

(Link: HC Rajasthan Judgement Dated 06/03/2026)

B. GST

GSTN, Advisory on the payment of pre-deposit while filing of appeal before First Appellate Authority: The taxpayers sometimes voluntarily pay amounts during investigation stage using Form GST DRC-03. Later, when filing an appeal against a demand order such as Form GST DRC-07, the GST portal may still require payment of the pre-deposit because payments made through DRC-03 are not automatically linked to the Demand ID in the Electronic Liability Register. The payments through DRC-03 must first be linked to the demand by filing Form GST DRC-03A. Once linked, the system recognizes the payment and adjusts it while calculating required pre- deposit for appeal.

HC, GST Registration cannot be cancelled Retrospectively without Prior Notice in SCN: Case of Jordan Enterprises vs Union of India, HC P&H Judgement Dated 25th February 2026. HC held that GST registration cannot be cancelled retrospectively unless such a proposal is explicitly mentioned in the original Show Cause Notice (SCN). The Court observed that cancellation of GST registration with retrospective effect has serious civil consequences, and therefore such orders must reflect due application of mind and proper reasoning. A non-speaking order passed without providing the taxpayer an opportunity to respond to the proposed action violates principles of natural justice.

(Link: HC P&H Judgement Dated 25/02/2026)

C. Central Excise

No Notification/ Circular during the week.

D. Custom Duty

SBER Bank added in List 14 for Import Eligibility: The notification amends earlier notification 45/2025 dated 24th October 2025, inserts a new entry in List 14 of Table I by adding “SBER Bank”. The notification clarifies that the inclusion will apply with effect from 25th June 2025 until 31st March 2026 and Imports associated with this entry are permitted only for domestic consumption during the specified period.

Analysis of Notifications and Circulars for Week Ending 15th March 2026

(Link: Customs Notification 06/2026 Dated 12/03/2026)

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver: CBDT notified the Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver, which shall come into force w.e.f. 14th March 2026. The tariff value for crude palm oil is set at USD 1112 per metric ton, while gold and silver have tariff values of USD 1652 per 10 grams and USD 2820 per kilogram, respectively. The tariff value for areca nuts is fixed at USD 7020 per metric ton.

(Link: Customs Notification 25/2026 (NT) Dated 13/03/2026)

Waiver of Fee for Amendment or Cancellation of Export Document due to Force Majeure: The disruptions in international shipping routes, particularly due to the closure of the Strait of Hormuz and the resulting logistical challenges, may prevent vessels or cargo from reaching destination ports. In such situations, exporters may need to amend or cancel shipping bills or withdraw consignments from customs areas. Since these circumstances arise beyond the control of exporters or customs brokers, officers may permit amendment or cancellation without charging the prescribed fee. The relaxation applies to all customs stations and remains valid for 15 days.

(Link: Customs Circular 10/2026 Dated 10/03/2026)

E. Directorate General of Foreign Trade (DGFT)

No Notification/ Circular during the week.

F. Securities and Exchange Board of India (SEBI)

Corrigendum to LODR amendment notification to correct Legal Provisions: The corrigendum relates to LODR notification dated 20th January 2026. It clarifies the correct enabling provision. It corrects the wording of Regulation 39(2), specifying that a listed entity must credit securities in dematerialised form within 30 days upon receiving investor service requests such as subdivision, split, consolidation, renewal, exchange, or issuance of duplicate securities due to loss or damage of certificates, along with relevant documents. Further, it fixes numbering errors in clauses and paragraphs.

(Link: SEBI Notification corrigendum Dated 10/03/2026)

NISM Certification Norms relaxed because Sales Staff are not directly involved in Research: Under SEBI (Research Analysts) Regulations, 2014, Persons Associated with Research Services (PARS) are required to obtain certification from the National Institute of Securities Markets (NISM). Previously, PARS had to pass the NISM Series-XV Research Analyst Certification Examination. Now, a lighter certification module has been introduced for individuals engaged in sales, relationship management, or other non-core services that involve client interaction but not research activities. Such personnel must now pass the NISM Series-XXV-A certification examination.

(Link: SEBI Circular Dated 11/03/2026)

Intraday Borrowing by Mutual Funds (MFs): Mutual funds often face intraday timing mismatches because redemption payouts are processed in the morning of T+1 day, while maturity proceeds from TREPS and reverse repo are received in the evening of the same day. MFs have been allowed to enter into intraday borrowing arrangements with financial institutions. The borrowing amount cannot exceed guaranteed receivables due on the same day from specified sources such as TREPS, reverse repo, or government securities transactions. The cost or losses arising from intraday borrowing must be borne by the asset management company. The  borrowing conditions for equity-oriented index funds and ETFs participating in the closing auction session, has also peen specified.

(Link: SEBI Circular Dated 13/03/2026)

Consultation Paper on Easier Transmission rules for Securities: The simplified documentation, currently, is allowed for holdings up to Rs 5 lakh for physical securities and Rs 15 lakh for dematerialised holdings. It is proposed to revise these limits to Rs 10 lakh for physical holdings and Rs 30 lakh for demat holdings. A new category of “Straight Through Processing” is also proposed for very small claims with minimal documentation. The paper further recommends standardising documentation requirements, removing mandatory probate of wills in many cases, clarifying authorities for issuing legal heirship certificates, and expanding acceptable proof of death for investors who die abroad. The comments/ feedback fro stakeholders is invited.

(Link: SEBI Consultation Paper Dated 12/03/2026)

G. Ministry of Corporate Affairs (MCA)

Amendments to Accounting Standard on Income Taxes (AS 22) to address OECD Pillar Two Global Tax Rules: It provides that AS 22 applies to taxes arising from legislation implementing Pillar Two rules, including qualified domestic minimum top-up taxes. However, enterprises are exempted from recognising or disclosing deferred tax assets and liabilities related to Pillar Two income taxes. Companies must disclose that they have applied this exception and separately report current tax expense or income related to such taxes. The enterprises must provide qualitative and quantitative disclosures about potential exposure to these taxes. Small and Medium-sized Companies are exempt from certain disclosure requirements. The disclosure provisions are applicable from annual reporting periods beginning 1st April 2025.

(Link: MCA Notification Dated 10/03/2026)

MCA Advisory on Name Reservation & Incorporation for Company and LLP: The advisory states that proposed names should be distinctive and should not closely resemble existing or well-known names. A No Objection Certificate will not be considered where the proposed name is identical or similar to an existing name. It also prescribes time limits for reuse of names of dissolved, struck-off, or liquidated companies and LLPs. It requires regulatory approvals or NOCs when certain words such as ‘Bank’, ‘Insurance’, ‘Architect’, or professional designations are included in the name. Restrictions are also specified for the use of foreign country or city names and words implying government association. It also provides instructions relating to selection of NIC codes, consistency of objects, registered office documentation, and filings in SPICe+ and FiLLiP forms.

(Link: MCA Advisory Dated 12/03/2026)

SC, No statutory mandate for Valuation Report for Reduction of Share Capital: Case of Pannalal Bhansali vs Bharti Telecom Limited, SC Judgement Dated 10th March 2026. The apex court held that section 66 of the Companies Act 2013 does not require mandatory obtaining or circulating of formal valuation report from an approved/registered valuer for reduction of share capital.

(Link: SC Judgement Dated 10/03/2026)

H. Insolvency and Bankruptcy Board of India (IBBI)

NCLAT, Insolvency Resolution to be undertaken on Project Specific Basis: Case of Gagan Tandon vs ILFS Financial Services Limited, NCLAT Delhi Judgement Dated 7th January 2026. The appellate tribunal held that Corporate Insolvency Resolution Proceeding (CIRP) should be restricted to specific project. Accordingly, held that project wise resolution of the Corporate Debtor needs to be proceeded with as required by law.

(Link: NCLAT Delhi Judgement Dated 07/01/2026)

NCLAT, Liquidator has power to evict subsidiaries occupying Corporate Debtor Assets: Case of Fivebro Water Services Pvt Ltd vs Bijay Mururia, NCLAT Delhi Judgement Dated 7th January 2026. The appellate tribunal held that Liquidator, in discharge of duties under Section 35, was entitled to take custody and control of the assets of the Corporate Debtor forming part of the liquidation estate and recover outstanding dues. Since the premises belonged to the Corporate Debtor and the Appellants had continued in possession without clearing rental and licence fee liabilities, the directions issued by the Adjudicating Authority to vacate the premises and pay arrears were justified.

(Link: NCLAT Delhi Judgement Dated 07/01/2026)

NCLAT, Operational Creditor’s Insolvency Plea dismissed because Contractual Dispute Existed Over Services: Case of FTI Consulting India Pvt Ltd vs MGF Developments Ltd, NCLAT Delhi Judgement Dated 23rd December 2025. The appellate tribunal has reiterated that insolvency proceedings under IBC cannot be invoked as a recovery mechanism for resolving disputed contractual claims. It upheld the rejection of Section 9 application seeking initiation of corporate insolvency resolution process.

(Link: NCLAT Delhi Judgement Dated 22/12/2025)

IBBI, RTI Not a Tool for clarifications or Policy Queries: The query relates to information about eligibility for the Pre-Registration Educational Course (PREC) required for enrolment with Insolvency Professional Agencies (IPAs). The appellant sought certified records showing whether graduates with 15 years of managerial experience are permitted by IBBI or specific IPAs to undertake the course and requested copies of approvals, communications, or guidelines confirming such eligibility. It was held  that the authority is not obligated to create, interpret, or compile information in a new format or address grievances through RTI. Since the relevant regulatory framework and FAQs are publicly accessible, the appeal was disposed of.

(Link: IBBI FAA Order Dated 10/03/2026)

I. Reserve Bank of India (RBI)

RBI Small Finance Banks Prudential Norms on Declaration of Dividend Directions 2026: The Directions require banks to comply with regulatory capital requirements both before and after dividend payment and to report positive adjusted Profit After Tax (PAT), calculated after deducting 50% of net NPAs. Dividend payout limits are linked to the Tier 1 capital ratio, with higher capital levels permitting higher payouts, subject to an overall cap of 75% of PAT. Extraordinary income, overstated profits identified by auditors, and certain reversals of provisions are excluded from dividend calculations. The Board must assess supervisory observations, auditors’ reports, and capital projections before declaring dividends.

(Link: RBI Directions Notification 391/2026 Dated 10/03/2026)

RBI Regional Rural Banks Prudential Norms on Declaration of Dividend Directions 2026: The Directions require banks to satisfy eligibility requirements including compliance with regulatory capital norms, maintenance of capital adequacy after dividend payout, positive Adjusted Profit After Tax (PAT), and absence of regulatory restrictions. Dividend payout limits are linked to the bank’s Tier-1 capital ratio, with higher capital ratios allowing higher payouts, subject to an overall ceiling of 80% of PAT. Extraordinary income, overstated profits identified by auditors, and certain reversals of provisions are excluded from dividend calculations.

(Link: RBI Directions Notification 390/2026 Dated 10/03/2026)

RBI Local Area Banks Prudential Norms on Declaration of Dividend Directions 2026:  The Directions require banks to satisfy eligibility requirements including compliance with regulatory capital requirements, maintains positive adjusted profit after tax, and is not under regulatory restrictions. The maximum dividend permitted is linked to the bank’s capital adequacy ratio (CAR), with higher capital levels allowing higher payout percentages, subject to an overall cap of 80% of PAT. It also prohibit payment of dividends from extraordinary profits, overstated profits, or unrealised gains.

(Link: RBI Directions Notification 389/2026 Dated 10/03/2026)

RBI Payments Banks Prudential Norms on Declaration of Dividend Directions 2026: The Directions require banks to satisfy eligibility criteria such as compliance with regulatory capital requirements, maintaining positive Adjusted Profit After Tax (PAT), and absence of regulatory restrictions. Adjusted PAT is defined as PAT minus 50% of net NPAs. Dividend payouts are linked to the bank’s Tier 1 capital ratio, with higher capital levels allowing larger payout percentages, subject to an overall ceiling of 75% of PAT. Extraordinary income, overstated profits identified by auditors, and certain reversals of provisions are excluded from dividend calculations.

(Link: RBI Directions Notification 388/2026 Dated 10/03/2026)

RBI Commercial Banks Prudential Norms on Declaration of Dividend and Remittances of Profits Directions 2026: The Directions require banks to meet specified eligibility conditions, including compliance with regulatory capital requirements, positive adjusted profit after tax, and absence of regulatory restrictions before declaring dividends or remitting profits. The permissible dividend payout for banks incorporated in India is linked to the CET1 capital ratio and capped at 75% of PAT, with higher capital levels allowing higher payout percentages. The Directions also prohibit dividend payments from extraordinary profits, overstated earnings, or unrealised valuation gains.

(Link: RBI Directions Notification 387/2026 Dated 10/03/2026)

Updates on UNSC Sanctions List Under UAPA Compliance: MEA has informed about the UNSC amendments on its ISIL (Da’esh) and Al-Qaida Sanctions List of individuals and entities, which are subject to the assets freeze, travel ban and arms embargo. Regulated Entities (REs) are advised to take note for necessary compliance in terms of Master Directions on KYC.

(Link: RBI Circular 242/2026 Dated 11/03/2026)

Amendments to RBI All India Financial Institutions (AIFIs) Prudential Norms on Capital Adequacy Directions: The amendments require AIFIs to include counterparty credit risk (CCR) exposures of all consolidated entities when calculating capital requirements on a consolidated basis. It also introduce revised add-on factors for market-related off- balance sheet items such as interest rate contracts, exchange rate contracts, equities, precious metals, and other commodities depending on residual maturity. When an AIFI acts as a clearing member of a qualified central counterparty (QCCP), a risk weight of 2% applies to trade exposures arising from derivatives and securities financing transactions.

(Link: RBI Circular 241/2026 Dated 10/03/2026)

Amendments to RBI Payments Banks Prudential Norms on Capital Adequacy Directions: The amendments relates to the treatment of counterparty credit risk (CCR) when calculating capital requirements. It update add-on factors for market-related off-balance sheet items such as exchange rate contracts and gold, based on residual maturity periods. It clarifies that the prescribed add-on factors apply to all outstanding counterparty credit risk (CCR) exposures. When a bank acts as a clearing member of a qualified central counterparty (QCCP), a risk weight of 2% applies to trade exposures arising from derivatives and securities financing transactions.

(Link: RBI Circular 240/2026 Dated 10/03/2026)

Amendments to Small Finance Banks Prudential Norms on Capital Adequacy Directions: The amendment clarify the treatment of total Counterparty Credit Risk (CCR) exposures. It revise add-on factors for market-related off- balance sheet items across interest rate, exchange rate, equity, precious metals, and commodity contracts based on residual maturity. It introduces clarifications on residual maturity calculation for contracts that periodically reset to zero market value and prescribes a minimum add-on factor for certain interest rate contracts. When a bank acts as a clearing member of a qualified central counterparty (QCCP), a risk weight of 2% applies to trade exposures arising from derivatives and securities financing transactions.

(Link: RBI Circular 239/2026 Dated 10/03/2026)

Amendments to RBI Commercial Banks Prudential Norms on Capital Adequacy Directions: The banks, when computing capital requirements on a consolidated basis, are required to include Counterparty Credit Risk (CCR) exposures of all entities within the consolidation scope under the capital adequacy framework. It revise add-on factors for market- related off-balance sheet exposures such as interest rate, exchange rate, equity, precious metal, and commodity contracts based on residual maturity. When a bank acts as a clearing member of a qualified central counterparty (QCCP), a risk weight of 2% applies to trade exposures arising from derivatives and securities financing transactions.

(Link: RBI Circular 238/2026 Dated 10/03/2026)

Repeal of RBI Local Area Banks Prudential Norms on Declaration of Dividends Directions 2025: The previous regulatory framework governing dividend declaration and profit remittance by Local Area Banks has been repealed, and replaced with the updated regulatory framework as per 2026 Directions dated 10th March 2026.

(Link: RBI Circular 237/2026 Dated 10/03/2026)

Repeal of RBI Payment Banks Prudential Norms on Declaration of Dividends Directions 2025: The previous regulatory framework governing dividend declaration and profit remittance by Payments Banks has been repealed, and replaced with the updated regulatory framework as per 2026 Directions dated 10th March 2026.

(Link: RBI Circular 236/2026 Dated 10/03/2026)

Repeal of RBI Small Finance Banks Prudential Norms on Declaration of Dividends Directions 2025: The previous regulatory framework governing dividend declaration and profit remittance by  Small Finance Banks has been repealed, and replaced with the updated regulatory framework as per 2026 Directions dated 10th March 2026.

(Link: RBI Circular 235/2026 Dated 10/03/2026)

Repeal of RBI Commercial Banks Prudential Norms on Declaration of Dividend and Remittance of Profit Directions 2025: The previous regulatory framework governing dividend declaration and profit remittance by Commercial Banks has been repealed, and replaced with the updated regulatory framework as per 2026 Directions dated 10th March 2026.

(Link: RBI Circular 234/2026 Dated 10/03/2026)

Amendments to RBI Setting Up of Wholly Owned Subsidiaries by Foreign Banks Guidelines: The amendments modify Paragraph 13 relating to declaration of dividends by wholly owned subsidiaries (WOS) of foreign banks operating in India. A WOS incorporated in India may declare dividends in the same manner as domestic banks, subject to the prudential conditions specified in the RBI dividend and profit remittance directions. The declared dividends may be repatriated in accordance with the provisions of Foreign Exchange Management Act 1999.

(Link: RBI Circular 233/2026 Dated 10/03/2026)

Amendments to RBI Standalone Primary Dealers Directions: The amendment clarify the components and computation of Tier 1 capital and its application for exposure norms. It specifies that Tier 1 capital for Standalone Primary Dealers (SPDs) will include paid-up capital, statutory reserves, other disclosed free reserves, and eligible quarterly profits, subject to conditions. Quarterly profits can be included only if financial statements undergo limited review or audit by statutory auditors, and the eligible amount must be reduced by the average dividend paid during the previous three years based on a prescribed formula. It also mandate deduction of losses in the current year, investments in subsidiaries, intangible assets, deferred tax assets, and carried-forward losses while computing Tier 1 capital.

(Link: RBI Circular 232/2026 Dated 10/03/2026)

Amendments to RBI Asset Reconstruction Companies Directions: The amendment clarify the components considered in the computation of Owned Fund of Asset Reconstruction Companies (ARCs). It permit inclusion of free reserves (excluding revaluation reserves) and quarterly profits in owned fund calculations. Further, the eligible profit must be adjusted by deducting average dividend paid during the previous three financial years, calculated through a prescribed formula. It also require that losses in the current financial year be fully deducted from owned funds.

(Link: RBI Circular 231/2026 Dated 10/03/2026)

Amendments to RBI Mortgage Guarantee Companies Directions: The amendments clarify the computation of Owned Fund and the determination of Tier 1 Capital for compliance with credit and investment concentration norms. It define Owned Fund as paid-up equity capital, free reserves including quarterly profits, contingency reserves maintained under the Directions, share premium balance, and capital reserves arising from asset sale proceeds, excluding revaluation reserves. These must be reduced by accumulated losses, intangible assets, and deferred revenue expenditure, and average dividend paid in the previous three years using a prescribed formula.

(Link: RBI Circular 230/2026 Dated 10/03/2026)

Amendments to RBI Core Investment Companies Directions: The amendments relate to computation of Owned Fund. It define Owned Fund as paid-up equity capital, free reserves including quarterly profits, contingency reserves maintained under the Directions, share premium balance, and capital reserves arising from asset sale proceeds, excluding revaluation reserves. These must be reduced by accumulated losses, intangible assets, and deferred revenue expenditure, and average dividend paid in the previous three years using a prescribed formula.

(Link: RBI Circular 229/2026 Dated 10/03/2026)

Amendments to RBI Housing Finance Companies Directions: The amendments clarify the computation of Owned Fund. It define Owned Fund as paid-up equity capital, free reserves including quarterly profits, contingency reserves maintained under the Directions, share premium balance, and capital reserves arising from asset sale proceeds, excluding revaluation reserves. These must be reduced by accumulated losses, intangible assets, and deferred revenue expenditure, and the average dividend paid in the previous three years using a prescribed formula.

(Link: RBI Circular 228/2026 Dated 10/03/2026)

Amendments to RBI NBFC Concentration Risk Management Directions: The amendments clarify the definition and treatment of Tier 1 capital and owned funds for compliance with credit and investment concentration norms. It mandates that NBFCs must obtain an external auditor’s certificate after capital augmentation before recognizing additions to capital funds for the purpose of concentration norm compliance. Also, the applicable Tier 1 capital for meeting exposure limits must be determined based on the NBFC’s latest available financial statements, whether audited or subject to limited review.

(Link: RBI Circular 227/2026 Dated 10/03/2026)

Amendments to RBI NBFC Prudential Norms on Capital Adequacy Directions: The amendments clarify the components to be considered while computing Owned Fund. The revised provision allows quarterly profits to be included as part of free reserves in the calculation of owned funds, subject to specified safeguards. The financial statements must undergo quarterly limited review or audit by statutory auditors before such profits are considered. Further, the eligible profit amount must be adjusted by deducting a portion linked to the average dividend paid during the previous three financial years using a prescribed formula.

(Link: RBI Circular 226/2026 Dated 10/03/2026)

J. Miscellaneous

India Eases FDI Rules- Press Note 3 Relaxations: The cabinet has approved  amendments to the foreign direct investment (FDI) regime in India with respect to for investments into India with beneficial ownership originating from countries sharing land borders with India (LBCs). The investments from these countries will now be allowed with non-controlling beneficial ownership of up to 10% through the automatic route, subject to sectoral caps and disclosure requirements. Earlier, overseas firms with shareholders from these nations had to seek mandatory approval to invest in India in any sector. It also provide a definitive 60 day timeline for clearing investment proposals from these countries in specified manufacturing sectors.

(Link: Press Release Dated 10/03/2026)

SC held Arbitral Tribunal cannot grant pre-award or pendente lite interest when Excluded in Contract: Case of Union of India vs Larsen & Tubro Limited, SC Judgement Dated 27th February 2026. The apex court held that once the parties had contractually agreed to exclude interest, Arbitral Tribunal, being a creature of the contract, could not award pre-award or pendente lite interest even in the guise of “compensation”. However, post-award interest stood on a different footing. The Arbitral Tribunal was justified in granting post-award interest.

(Link: SC Judgement Dated 27/02/2026)

******

Compiled by: CMA Yash Paul Bhola, MBA, FCMA, Former Director (Finance), National Fertilizers Limited.

Disclaimer: The contents of this article are for informational purposes only. The user may refer to the relevant notification/ circular/ decisions issued by the respective authorities for specific interpretation and compliances related to a particular subject matter)

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

  1. madhusudan saraf says:

    Yashji…. very helpful posts. Thanks
    Could we have “for the month” and “subject wise” ….. everyone may not be practicising in each field Thanks

Leave a Comment

Your email address will not be published. Required fields are marked *

Ads Free tax News and Updates
Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930