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    September 7, 2026   Case Laws IBC
    Going-concern liquidation sales support consequential implementation reliefs but cannot override auction terms, statutory compliance, or ungranted con...
    September 7, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters requires scrutiny of arrest necessity and is refused where prima facie involvement exists.
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September 7, 2026   Case Laws IBC
Going-concern liquidation sales support consequential implementation reliefs but cannot override auction terms, statutory compliance, or ungranted contractual concessions.
September 7, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters requires scrutiny of arrest necessity and is refused where prima facie involvement exists.
September 7, 2026   Case Laws Money Laundering
Equivalent-value attachment requires an established money trail and a genuine risk of frustrating confiscation proceedings.
September 7, 2026   Case Laws Money Laundering
Retention of seized documents depends on prosecution reliance, with release required where evidentiary necessity is absent.
September 7, 2026   Case Laws Central Excise
Penalty for dealing in confiscable goods requires proof of knowing involvement and a complete evidentiary chain.
September 5, 2026   Case Laws GST
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing period.
September 5, 2026   Case Laws GST
Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
September 5, 2026   Case Laws GST
Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
September 5, 2026   Case Laws GST
Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
September 5, 2026   Case Laws GST
Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
September 5, 2026   Case Laws GST
Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.
September 5, 2026   Case Laws GST
Interim protection from arrest allowed GST investigation questioning to proceed while requiring appearance before the Investigating Officer.
September 5, 2026   Case Laws GST
GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
September 5, 2026   Case Laws GST
Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.
September 5, 2026   Case Laws Income Tax
Condonation of delay in income-tax appeals permits registration where bona fide departmental processing establishes sufficient cause.
September 5, 2026   Case Laws Income Tax
Priority of registered security interests prevails over unproclaimed, unregistered Income Tax attachments on secured property.
September 5, 2026   Case Laws Income Tax
Satisfaction note timing under section 153C invalidates delayed proceedings against persons other than those searched
September 5, 2026   Case Laws Customs
AI-generated fake precedents vitiate penalty adjudication, requiring fresh determination by an independent officer without unreliable legal material.
September 5, 2026   Case Laws Customs
Discretionary writ relief for detained baggage jewellery was denied where delay, non-disclosure, and disputed facts required statutory determination.
September 5, 2026   Case Laws Customs
Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal process.

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

Political-donation deduction claims transparently disclosed in a...

Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.

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Income Tax September 9, 2026 Case Laws AT
Political-donation deduction claims transparently disclosed in a return do not constitute misreporting merely because the deduction is disallowed. Misreporting requires material showing false evidence, suppression of facts, or deliberate misrepresentation. Statutory immunity from under-reporting penalties applies where the substantive conditions for immunity are satisfied. Applying these principles, the penalty imposed for alleged misreporting in relation to the political-donation deduction was deleted.
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