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    September 8, 2026   Circulars SEBI
    Investor group disclosure exemption now covers FPIs investing only in Government Securities across both investment routes.
    September 8, 2026   Case Laws GST
    GST appeal pre-deposit follows the law when adjudication begins, while factual penalty challenges belong before statutory appellate authorities.
    September 8, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verific...
    September 8, 2026   Case Laws GST
    GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
    September 8, 2026   Case Laws GST
    Show cause notice limits bar adjudication from confirming demands beyond those proposed, requiring fresh adjudication without a new notice.
    September 8, 2026   Case Laws GST
    Inverted duty refunds cover higher-taxed packing materials used for packaged tea despite an inapplicable GST rate-reduction circular.
    September 8, 2026   Case Laws GST
    Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services.
    September 8, 2026   Case Laws GST
    Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.
    September 8, 2026   Case Laws GST
    Classification of ruled paper sheets keeps them under Heading 4802; notebook-use exemption depends on actual manufacture.
    September 8, 2026   Case Laws GST
    End-use GST exemption for uncoated paper depends on proven manufacture of specified books, while other uses remain taxable.
    September 8, 2026   Case Laws Income Tax
    Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
    September 8, 2026   Case Laws Income Tax
    Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.
    September 8, 2026   Case Laws Income Tax
    Capital-gains exemption requires a qualifying asset transfer and reinvestment by the same assessee, not solely by a spouse.
    September 8, 2026   Case Laws Income Tax
    Live sports broadcasting rights exclude live-feed payments from royalty, while non-live rights remain taxable and require withholding.
    September 8, 2026   Case Laws Income Tax
    Deductee-paid-tax exception requires verification before TDS default and consequential interest apply to External Development Charges payments.
    September 8, 2026   Case Laws Income Tax
    Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gain...
    September 8, 2026   Case Laws Income Tax
    Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
    September 8, 2026   Case Laws Income Tax
    Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
    September 8, 2026   Case Laws Income Tax
    MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
    September 8, 2026   Case Laws Income Tax
    TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
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September 8, 2026   Circulars SEBI
Investor group disclosure exemption now covers FPIs investing only in Government Securities across both investment routes.
September 8, 2026   Case Laws GST
GST appeal pre-deposit follows the law when adjudication begins, while factual penalty challenges belong before statutory appellate authorities.
September 8, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verification.
September 8, 2026   Case Laws GST
GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authorities.
September 8, 2026   Case Laws GST
Show cause notice limits bar adjudication from confirming demands beyond those proposed, requiring fresh adjudication without a new notice.
September 8, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packing materials used for packaged tea despite an inapplicable GST rate-reduction circular.
September 8, 2026   Case Laws GST
Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services.
September 8, 2026   Case Laws GST
Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.
September 8, 2026   Case Laws GST
Classification of ruled paper sheets keeps them under Heading 4802; notebook-use exemption depends on actual manufacture.
September 8, 2026   Case Laws GST
End-use GST exemption for uncoated paper depends on proven manufacture of specified books, while other uses remain taxable.
September 8, 2026   Case Laws Income Tax
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an incorrect authority.
September 8, 2026   Case Laws Income Tax
Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.
September 8, 2026   Case Laws Income Tax
Capital-gains exemption requires a qualifying asset transfer and reinvestment by the same assessee, not solely by a spouse.
September 8, 2026   Case Laws Income Tax
Live sports broadcasting rights exclude live-feed payments from royalty, while non-live rights remain taxable and require withholding.
September 8, 2026   Case Laws Income Tax
Deductee-paid-tax exception requires verification before TDS default and consequential interest apply to External Development Charges payments.
September 8, 2026   Case Laws Income Tax
Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gains additions.
September 8, 2026   Case Laws Income Tax
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment.
September 8, 2026   Case Laws Income Tax
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments.
September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.

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

For capital gains exemption under section 54F, a shop-cum-office...

Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.

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Income Tax September 25, 2026 Case Laws AT
For capital gains exemption under section 54F, a shop-cum-office verified as commercial cannot be treated as an additional residential house when applying the ownership condition. The denial based on its classification as a residential house was therefore removed, subject to satisfaction of the remaining statutory conditions. For section 54B, agricultural land does not lose its agricultural character merely because it is situated in an urban area. Reinvestment relief was available to the extent supported by purchase deeds and other documentary evidence establishing eligible investment.
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Acts Income Tax
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