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    September 15, 2026   Case Laws Income Tax
    Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remai...
    September 15, 2026   Case Laws Income Tax
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    Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
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    September 15, 2026   Case Laws Income Tax
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September 15, 2026   Case Laws Income Tax
Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remain unspecified.
September 15, 2026   Case Laws Income Tax
Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
September 15, 2026   Case Laws Income Tax
Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
September 15, 2026   Case Laws Income Tax
Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 15, 2026   Case Laws Customs
Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
September 15, 2026   Case Laws Customs
Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
September 15, 2026   Case Laws Customs
Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condition breaches.
September 15, 2026   Case Laws Customs
Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.
September 15, 2026   Case Laws SEBI
Annulled securities trades require the Exchange to refund purchase consideration; delivery and indemnity clauses do not defeat liability.
September 15, 2026   Case Laws SEBI
Corporate capacity limits virtual digital asset investments when ancillary objects lack corresponding main-object authority for listing.
September 15, 2026   Case Laws Money Laundering
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of crime.
September 15, 2026   Case Laws Central Excise
Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
September 15, 2026   Case Laws VAT / Sales Tax
Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.

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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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