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    September 17, 2026   Case Laws Income Tax
    Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
    September 17, 2026   Case Laws Income Tax
    Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
    September 17, 2026   Case Laws Benami Property
    Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
    September 17, 2026   Case Laws Customs
    Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
    September 17, 2026   Case Laws Customs
    Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
    September 17, 2026   Case Laws Customs
    Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
    September 17, 2026   Case Laws Customs
    Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
    September 17, 2026   Case Laws Customs
    Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
    September 17, 2026   Case Laws IBC
    Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
    September 17, 2026   Case Laws IBC
    Interim insolvency moratorium does not halt cheque-dishonour prosecution, preserving negotiable instrument credibility and commercial discipline.
    September 17, 2026   Case Laws IBC
    IBC appeal limitation permits only a narrowly condonable delay, rendering belated challenges to CIRP revival not maintainable.
    September 17, 2026   Case Laws Money Laundering
    Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
    September 17, 2026   Case Laws Service Tax
    Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.
    September 16, 2026   Articles GST
    GST enforcement must respect statutory conditions, protect genuine input tax credit claims, and distinguish bona fide errors from fraud.
    September 16, 2026   Notifications DGFT
    Low-value export registration exemption removes RCMC requirements for eligible consignments while higher-value exports remain subject to registration.
    September 16, 2026   Notifications Customs
    Anti-dumping duty on Calcined Gypsum Powder imports remains effective through 16 March 2027 unless earlier changed.
    September 16, 2026   Circulars Customs
    Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
    September 16, 2026   Notes GST
    Extended GST limitation requires prima facie material linking tax shortfall to fraud, wilful misstatement, or suppression.
    September 16, 2026   Notes GST
    Outright leasehold assignment: complete transfer of industrial plot rights falls outside GST, unlike original leasing or sub-leasing services.
    September 16, 2026   Case Laws GST
    Rectification of apparent GST record errors may correct inconsistent portal recitals without creating a fresh adjudication.
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September 17, 2026   Case Laws Income Tax
Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
September 17, 2026   Case Laws Income Tax
Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
September 17, 2026   Case Laws Benami Property
Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
September 17, 2026   Case Laws Customs
Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
September 17, 2026   Case Laws Customs
Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
September 17, 2026   Case Laws Customs
Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
September 17, 2026   Case Laws Customs
Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
September 17, 2026   Case Laws Customs
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Entry.
September 17, 2026   Case Laws IBC
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearing.
September 17, 2026   Case Laws IBC
Interim insolvency moratorium does not halt cheque-dishonour prosecution, preserving negotiable instrument credibility and commercial discipline.
September 17, 2026   Case Laws IBC
IBC appeal limitation permits only a narrowly condonable delay, rendering belated challenges to CIRP revival not maintainable.
September 17, 2026   Case Laws Money Laundering
Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
September 17, 2026   Case Laws Service Tax
Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.
September 16, 2026   Articles GST
GST enforcement must respect statutory conditions, protect genuine input tax credit claims, and distinguish bona fide errors from fraud.
September 16, 2026   Notifications DGFT
Low-value export registration exemption removes RCMC requirements for eligible consignments while higher-value exports remain subject to registration.
September 16, 2026   Notifications Customs
Anti-dumping duty on Calcined Gypsum Powder imports remains effective through 16 March 2027 unless earlier changed.
September 16, 2026   Circulars Customs
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS yards.
September 16, 2026   Notes GST
Extended GST limitation requires prima facie material linking tax shortfall to fraud, wilful misstatement, or suppression.
September 16, 2026   Notes GST
Outright leasehold assignment: complete transfer of industrial plot rights falls outside GST, unlike original leasing or sub-leasing services.
September 16, 2026   Case Laws GST
Rectification of apparent GST record errors may correct inconsistent portal recitals without creating a fresh adjudication.

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

Electronic evidence lacking valid certification, proven device...

Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years

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Income Tax September 24, 2026 Case Laws AT
Electronic evidence lacking valid certification, proven device control, seizure records, chain of custody, hash value or corroboration cannot support income-tax additions. Digital ledger entries representing dummy, contra, adjustment or opening balances, without proof of actual receipt, do not justify unexplained-credit additions; unauthenticated WhatsApp chats alone likewise cannot establish unexplained money. Routine leased-premises repairs and annual software upgrades are revenue expenditure, whereas multi-period licence costs require apportionment under accrual and matching principles. Post-search assessments for covered preceding years must follow the prescribed reassessment procedure; use of regular scrutiny assessment is jurisdictionally defective.
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