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    September 11, 2026   Case Laws Indian Laws
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September 11, 2026   Case Laws Indian Laws
Leasehold land transfers for approved SEZ units qualify for fiscal incentives despite execution before implementing legislation.
September 11, 2026   Case Laws Indian Laws
GST reimbursement for ongoing works survives tender rates limited to taxes applicable at bidding, despite conflicting pre-bid clarifications.
September 10, 2026   Circulars Customs
Standard deficiency memo format mandated for Section 74 drawback claims to ensure uniform, transparent and timely processing.
September 10, 2026   Circulars Customs
Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
September 10, 2026   Circulars Customs
Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
September 10, 2026   Circulars Customs
Import container scanning exclusions remove routine screening for empty imports and international transshipment cargo unless intelligence prompts examination.
September 10, 2026   Circulars Customs
Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.
September 10, 2026   Circulars FEMA
Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agents.
September 10, 2026   Circulars DGFT
Standard Input Output Norm suspension proposed for unused norms, with stakeholders invited to substantiate continued scheme utilisation.
September 10, 2026   Case Laws GST
Section 61 return scrutiny is not mandatory before fraud-based input tax credit proceedings, leaving factual invoice disputes for adjudication.
September 10, 2026   Case Laws GST
Regular bail in GST evasion prosecution followed completed investigation, documentary evidence, low interference risk, and anticipated trial delay.
September 10, 2026   Case Laws GST
Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
September 10, 2026   Case Laws GST
Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
September 10, 2026   Case Laws GST
Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
September 10, 2026   Case Laws GST
Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
September 10, 2026   Case Laws GST
Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
September 10, 2026   Case Laws GST
Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
September 10, 2026   Case Laws GST
Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
September 10, 2026   Case Laws GST
Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
September 10, 2026   Case Laws Customs
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.

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

The test of human probabilities permits tax authorities to look...

Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.

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Income Tax September 25, 2026 Case Laws AT
The test of human probabilities permits tax authorities to look beyond documentary evidence and banking-channel payments when assessing the real nature of a political contribution. Donation receipts and bank payments did not prove genuineness where investigation material, statements, bank-trail analysis, and the recipient party's modus operandi showed systematic fund layering for accommodation entries. The apparent transaction was not a genuine political contribution; the claimed deduction was denied, the consequential addition sustained, and the assessee's appeal dismissed.
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