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    September 9, 2026   Case Laws Income Tax
    Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
    September 9, 2026   Case Laws Income Tax
    Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
    September 9, 2026   Case Laws Income Tax
    AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
    September 9, 2026   Case Laws Customs
    Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.
    September 9, 2026   Case Laws Customs
    Customs-duty exemption for salvage-operation stores concerns duty rates, requiring a direct Supreme Court challenge rather than High Court appeal.
    September 9, 2026   Case Laws Customs
    Bank account freezing under Customs law cannot continue beyond the statutory maximum merely because a show-cause notice was issued.
    September 9, 2026   Case Laws Customs
    Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
    September 9, 2026   Case Laws Customs
    Written acceptance of customs reassessment does not waive appeal rights where enhanced valuation is paid under protest.
    September 9, 2026   Case Laws Customs
    Pre-import condition breach under Advance Authorisation requires Bill of Entry-wise IGST reassessment, while interest and penalties fail.
    September 9, 2026   Case Laws Customs
    Customs valuation safeguards invalidate unsupported declared-value rejection, unauthenticated electronic evidence, proxy-importer duty demands, and re...
    September 9, 2026   Case Laws Customs
    Sole or principal use classification protects GEHO pump-specific components from residual material-based tariff treatment and related duty demands.
    September 9, 2026   Case Laws Customs
    Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
    September 9, 2026   Case Laws SEBI
    Arrest warrants against accused already on bail require prior summons unless circumstances justify coercive attendance measures.
    September 9, 2026   Case Laws IBC
    Continuing default and debt acknowledgment preserved limitation for the insolvency application after the revival scheme failed.
    September 9, 2026   Case Laws FEMA
    Reasoned and proportionate FERA penalties require explained quantification after excluded contraventions and RBI write-offs, preventing disproportiona...
    September 9, 2026   Case Laws Money Laundering
    Prolonged incarceration can outweigh PMLA bail restrictions where predicate-offence investigation remains incomplete and safeguards protect trial inte...
    September 9, 2026   Case Laws Money Laundering
    Subsisting Scheduled Offence Required: PMLA summons fail when predicate prosecution is quashed for investigative jurisdictional defect.
    September 9, 2026   Case Laws Money Laundering
    Provisional attachment in money laundering may rest on prima facie involvement and extend to equivalent-value property.
    September 9, 2026   Case Laws Service Tax
    Service-tax education exemptions depend on statutory conditions: PMKVY intermediary services remain taxable, while recognised degree-course education ...
    September 9, 2026   Case Laws Service Tax
    Free home delivery of ready-to-eat food constituted taxable catering service, but extended limitation and penalty failed without suppression.
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September 9, 2026   Case Laws Income Tax
Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
September 9, 2026   Case Laws Income Tax
Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
September 9, 2026   Case Laws Income Tax
AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
September 9, 2026   Case Laws Customs
Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.
September 9, 2026   Case Laws Customs
Customs-duty exemption for salvage-operation stores concerns duty rates, requiring a direct Supreme Court challenge rather than High Court appeal.
September 9, 2026   Case Laws Customs
Bank account freezing under Customs law cannot continue beyond the statutory maximum merely because a show-cause notice was issued.
September 9, 2026   Case Laws Customs
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review.
September 9, 2026   Case Laws Customs
Written acceptance of customs reassessment does not waive appeal rights where enhanced valuation is paid under protest.
September 9, 2026   Case Laws Customs
Pre-import condition breach under Advance Authorisation requires Bill of Entry-wise IGST reassessment, while interest and penalties fail.
September 9, 2026   Case Laws Customs
Customs valuation safeguards invalidate unsupported declared-value rejection, unauthenticated electronic evidence, proxy-importer duty demands, and redemption fine.
September 9, 2026   Case Laws Customs
Sole or principal use classification protects GEHO pump-specific components from residual material-based tariff treatment and related duty demands.
September 9, 2026   Case Laws Customs
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safeguards.
September 9, 2026   Case Laws SEBI
Arrest warrants against accused already on bail require prior summons unless circumstances justify coercive attendance measures.
September 9, 2026   Case Laws IBC
Continuing default and debt acknowledgment preserved limitation for the insolvency application after the revival scheme failed.
September 9, 2026   Case Laws FEMA
Reasoned and proportionate FERA penalties require explained quantification after excluded contraventions and RBI write-offs, preventing disproportionate retention.
September 9, 2026   Case Laws Money Laundering
Prolonged incarceration can outweigh PMLA bail restrictions where predicate-offence investigation remains incomplete and safeguards protect trial integrity.
September 9, 2026   Case Laws Money Laundering
Subsisting Scheduled Offence Required: PMLA summons fail when predicate prosecution is quashed for investigative jurisdictional defect.
September 9, 2026   Case Laws Money Laundering
Provisional attachment in money laundering may rest on prima facie involvement and extend to equivalent-value property.
September 9, 2026   Case Laws Service Tax
Service-tax education exemptions depend on statutory conditions: PMKVY intermediary services remain taxable, while recognised degree-course education qualifies.
September 9, 2026   Case Laws Service Tax
Free home delivery of ready-to-eat food constituted taxable catering service, but extended limitation and penalty failed without suppression.

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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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