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    September 17, 2026   Case Laws GST
    GST transition in works contracts separates contractual reimbursement disputes from statutory assessment, recovery and enforcement obligations.
    September 17, 2026   Case Laws GST
    Rule 90 completeness scrutiny excludes merits-based refund objections, requiring refiled GST claims to proceed to substantive assessment.
    September 17, 2026   Case Laws GST
    Input tax credit mismatch requires proven fraud or suppression before the extended demand-and-penalty route applies.
    September 17, 2026   Case Laws GST
    Section 74 Penalties Require Proven Intent to Evade; Pre-Notice Tax Payments Fall Under Voluntary Payment Mechanism
    September 17, 2026   Case Laws Income Tax
    Wrongful Principal Officer Designation Invalidates TDS Prosecution Where the Accused Was Never a Company Director
    September 17, 2026   Case Laws Income Tax
    Clean-slate protection bars reassessment based on extinguished liabilities and prevents repeated taxation of the same alleged income.
    September 17, 2026   Case Laws Income Tax
    Mixed charitable and religious trust objects permit fresh consideration of tax-deduction approval where public benefit predominates.
    September 17, 2026   Case Laws Income Tax
    Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
    September 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
    September 17, 2026   Case Laws Income Tax
    Interest in an enforced foreign arbitral award becomes judgment debt and falls outside Indian income taxation.
    September 17, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c) runs from the show-cause notice where proceedings arise outside assessment proceedings.
    September 17, 2026   Case Laws Income Tax
    Banking tax treatment clarifies real-income recognition, securities valuation, bad-debt provisions and employee-benefit deductions across assessment i...
    September 17, 2026   Case Laws Income Tax
    Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.
    September 17, 2026   Case Laws Income Tax
    Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
    September 17, 2026   Case Laws Income Tax
    Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
    September 17, 2026   Case Laws Income Tax
    Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
    September 17, 2026   Case Laws Income Tax
    Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
    September 17, 2026   Case Laws Income Tax
    Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.
    September 17, 2026   Case Laws Income Tax
    Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
    September 17, 2026   Case Laws Income Tax
    Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income a...
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September 17, 2026   Case Laws GST
GST transition in works contracts separates contractual reimbursement disputes from statutory assessment, recovery and enforcement obligations.
September 17, 2026   Case Laws GST
Rule 90 completeness scrutiny excludes merits-based refund objections, requiring refiled GST claims to proceed to substantive assessment.
September 17, 2026   Case Laws GST
Input tax credit mismatch requires proven fraud or suppression before the extended demand-and-penalty route applies.
September 17, 2026   Case Laws GST
Section 74 Penalties Require Proven Intent to Evade; Pre-Notice Tax Payments Fall Under Voluntary Payment Mechanism
September 17, 2026   Case Laws Income Tax
Wrongful Principal Officer Designation Invalidates TDS Prosecution Where the Accused Was Never a Company Director
September 17, 2026   Case Laws Income Tax
Clean-slate protection bars reassessment based on extinguished liabilities and prevents repeated taxation of the same alleged income.
September 17, 2026   Case Laws Income Tax
Mixed charitable and religious trust objects permit fresh consideration of tax-deduction approval where public benefit predominates.
September 17, 2026   Case Laws Income Tax
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment on remand.
September 17, 2026   Case Laws Income Tax
Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
September 17, 2026   Case Laws Income Tax
Interest in an enforced foreign arbitral award becomes judgment debt and falls outside Indian income taxation.
September 17, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c) runs from the show-cause notice where proceedings arise outside assessment proceedings.
September 17, 2026   Case Laws Income Tax
Banking tax treatment clarifies real-income recognition, securities valuation, bad-debt provisions and employee-benefit deductions across assessment issues.
September 17, 2026   Case Laws Income Tax
Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.
September 17, 2026   Case Laws Income Tax
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deductible.
September 17, 2026   Case Laws Income Tax
Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
September 17, 2026   Case Laws Income Tax
Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
September 17, 2026   Case Laws Income Tax
Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
September 17, 2026   Case Laws Income Tax
Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.
September 17, 2026   Case Laws Income Tax
Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
September 17, 2026   Case Laws Income Tax
Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income as undisclosed income.

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

The enhanced tax rate under section 115BBE, operative from 1...

Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.

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Income Tax September 17, 2026 Case Laws AT
The enhanced tax rate under section 115BBE, operative from 1 April 2017, applies prospectively and therefore covers surrendered income from excess stock and cash for Assessment Year 2019-20. As the amended provision was already in force for that year, surrendered income was taxable at the enhanced rate. Rectification under section 154 to correct the tax computation was sustained.
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