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    September 12, 2026   Case Laws Income Tax
    Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
    September 12, 2026   Case Laws Customs
    Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
    September 12, 2026   Case Laws Income Tax
    Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
    September 12, 2026   Case Laws Income Tax
    Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
    September 12, 2026   Case Laws Income Tax
    Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
    September 12, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
    September 12, 2026   Case Laws Income Tax
    Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
    September 12, 2026   Case Laws Income Tax
    Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
    September 12, 2026   Case Laws Income Tax
    Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry alleg...
    September 12, 2026   Case Laws Income Tax
    Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
    September 12, 2026   Case Laws Income Tax
    Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
    September 12, 2026   Case Laws Income Tax
    Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
    September 12, 2026   Case Laws Income Tax
    Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
    September 12, 2026   Case Laws Income Tax
    Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
    September 12, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
    September 12, 2026   Case Laws Income Tax
    Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
    September 12, 2026   Case Laws Income Tax
    Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims unde...
    September 12, 2026   Case Laws Income Tax
    TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
    September 12, 2026   Case Laws Income Tax
    Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty perio...
    September 12, 2026   Case Laws Customs
    Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
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September 12, 2026   Case Laws Income Tax
Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
September 12, 2026   Case Laws Customs
Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
September 12, 2026   Case Laws Income Tax
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 271D.
September 12, 2026   Case Laws Income Tax
Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
September 12, 2026   Case Laws Income Tax
Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
September 12, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
September 12, 2026   Case Laws Income Tax
Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
September 12, 2026   Case Laws Income Tax
Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
September 12, 2026   Case Laws Income Tax
Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry allegations.
September 12, 2026   Case Laws Income Tax
Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
September 12, 2026   Case Laws Income Tax
Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
September 12, 2026   Case Laws Income Tax
Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
September 12, 2026   Case Laws Income Tax
Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
September 12, 2026   Case Laws Income Tax
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained-credit addition.
September 12, 2026   Case Laws Income Tax
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal operating costs.
September 12, 2026   Case Laws Income Tax
Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
September 12, 2026   Case Laws Income Tax
Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims under law.
September 12, 2026   Case Laws Income Tax
TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
September 12, 2026   Case Laws Income Tax
Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty period.
September 12, 2026   Case Laws Customs
Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings

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Home › Highlights › GST › 2026 › September, 2026 › This
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GST

Omission of Rule 96(10) of the CGST Rules, without a saving or...

Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.

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GST September 1, 2026 Case Laws HC
Omission of Rule 96(10) of the CGST Rules, without a saving or sunset clause, ends the export-refund restriction for pending proceedings concerning integrated tax paid on exported goods and services. Applying the principle that an omitted provision cannot be kept alive without express preservation, communications founded on the former restriction cannot sustain denial of such refunds.
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