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    September 5, 2026   Case Laws Customs
    Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
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September 5, 2026   Case Laws Customs
Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
September 5, 2026   Case Laws Companies Law
Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
September 5, 2026   Case Laws IBC
IBC overriding effect extinguishes pre-CIRP parallel operation charges when an approved resolution plan discharges corporate debtor liabilities.
September 5, 2026   Case Laws Money Laundering
Adjudicating Authority composition and money-laundering findings determine validity of freezing and retention proceedings under statutory safeguards.
September 5, 2026   Case Laws Money Laundering
PMLA property attachment prevails over subsequent compromise decrees and may cover assets acquired before the scheduled offence.
September 4, 2026   Case Laws GST
Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
September 4, 2026   Case Laws GST
Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
September 4, 2026   Case Laws GST
Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
September 4, 2026   Case Laws GST
Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
September 4, 2026   Case Laws GST
Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.
September 4, 2026   Case Laws GST
Voluntary excess ITC reversal before notice ends further interest liability after revenue verifies the taxpayer's claim.
September 4, 2026   Case Laws Income Tax
Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions.
September 4, 2026   Case Laws Income Tax
Interest on borrowed capital includes loan-linked insurance, processing and maintenance charges, making them deductible for let-out property income.
September 4, 2026   Case Laws Income Tax
Reassessment threshold limits extended reopening where only embedded profit from unaccounted purchases constitutes escaped income.
September 4, 2026   Case Laws Income Tax
Survey-surrendered excess stock and cash treated as business income, excluding enhanced taxation for the relevant assessment year.
September 4, 2026   Case Laws Income Tax
Unclaimed Section 80C deductions cannot be secured through rectification but may be pursued through a condoned revised return.
September 4, 2026   Case Laws Income Tax
Section 87A rebate covers eligible short-term capital gains tax for AY 2025-26; later restrictions apply prospectively only.
September 4, 2026   Case Laws Income Tax
Merits-based appellate adjudication is mandatory where an income-tax appeal remains pending despite the assessee's non-prosecution.
September 4, 2026   Case Laws Income Tax
Unverified trade creditors and unsupported expenditure require evidentiary review before appellate relief can stand in tax assessments.
September 4, 2026   Case Laws Income Tax
Belated Form 10BB filing cannot defeat charitable-trust exemption where the audit report is subsequently verified.

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Home › Highlights › Income Tax › 2026 › September, 2026 › This
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Income Tax

Trade and quantity discounts received by a milk resale agent...

Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.

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Income Tax September 7, 2026 Case Laws AT
Trade and quantity discounts received by a milk resale agent constituted an explained source of income where bank statements showed that sale proceeds were deposited into a joint account with the dairy and withdrawn by the dairy on the same day. Treating those discounts as unexplained money was therefore unwarranted. Profit estimation at 70% of the total discounts, with only 30% allowed for storage and distribution expenses, lacked a proper basis. The addition relating to the discounts was deleted.
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Acts Income Tax
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