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October 8, 2026   Circulars SEBI
Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
October 8, 2026   Circulars Central Excise
Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
October 8, 2026   Circulars Customs
Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
October 8, 2026   Circulars Customs
Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
October 8, 2026   Circulars Customs
Customs custody appointment extends O Yard CFS responsibility to imports and exports routed through Kamarajar Port.
October 8, 2026   Case Laws GST
Electronic GST authentication validates portal-issued demand notices, while portal upload starts limitation and RFN can replace DIN.
October 8, 2026   Case Laws GST
Assessment of unregistered persons must precede GST recovery proceedings, leaving educational institution exemption claims open for determination.
October 8, 2026   Case Laws Customs
Revised customs prosecution thresholds can govern pending gold-smuggling complaints, requiring reconsideration of withdrawal despite prior prosecution sanction.
October 8, 2026   Case Laws GST
Leasehold rights assignments in industrial plots remain outside GST where treated as benefits arising from immovable property.
October 8, 2026   Case Laws GST
Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.
October 8, 2026   Case Laws FEMA
Proportionality review restricts reduction of FERA penalties unless the sanction is grossly excessive, unduly harsh, or conscience-shocking.
October 8, 2026   Case Laws Income Tax
Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
October 8, 2026   Case Laws Income Tax
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verification.
October 8, 2026   Case Laws Income Tax
Business set-up versus commencement determines deductibility, while appellate findings require consideration of contemporaneous operational evidence.
October 8, 2026   Case Laws Income Tax
Mandatory GST credit reversal on unsold completed units becomes deductible project cost when final allocation crystallises.
October 8, 2026   Case Laws Income Tax
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore supplies.
October 8, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
October 8, 2026   Case Laws Income Tax
Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
October 8, 2026   Case Laws Income Tax
National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
October 8, 2026   Case Laws Income Tax
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.

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

Amended section 145A requires purchases and sales of goods or...

Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.

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Income Tax September 23, 2026 Case Laws AT
Amended section 145A requires purchases and sales of goods or services to be valued inclusive of applicable taxes, duties, cess and fees; GST and service tax collected but unpaid by the return-filing date consequently attracted disallowance under section 43B. Interest for delayed payment of TDS was treated as penal and non-deductible business expenditure. Differences in commission claims versus tax-deducted commission payments, consolidated cash visa-fee entries, and gross receipts versus Form 26AS required supporting reconciliations or verification and were restored for examination. The indirect-tax and delayed-TDS-interest disallowances remained sustained, while the verification issues were remanded.
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Acts Income Tax
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