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    September 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies retroactively to pending personal-guarantor insolvency applications, while securitisation restraints require writ...
    September 22, 2026   Case Laws FEMA
    Foreign-exchange seizure powers permit scrutiny of post-commencement payments, while overseas-investment refusals require disclosed, rational reasons.
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    September 21, 2026   Circulars Customs
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws Income Tax
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    September 21, 2026   Case Laws Income Tax
    Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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September 22, 2026   Case Laws IBC
Interim moratorium exclusion applies retroactively to pending personal-guarantor insolvency applications, while securitisation restraints require written reasons and hearings.
September 22, 2026   Case Laws FEMA
Foreign-exchange seizure powers permit scrutiny of post-commencement payments, while overseas-investment refusals require disclosed, rational reasons.
September 21, 2026   Notifications Labour laws
Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
September 21, 2026   Circulars Customs
Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
September 21, 2026   Case Laws GST
E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
September 21, 2026   Case Laws GST
Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
September 21, 2026   Case Laws GST
Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
September 21, 2026   Case Laws GST
Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
September 21, 2026   Case Laws GST
Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
September 21, 2026   Case Laws GST
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate remand.
September 21, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
September 21, 2026   Case Laws GST
GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
September 21, 2026   Case Laws GST
GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.

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

Deletion of a negative working-capital adjustment in...

Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range claim.

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Income Tax September 28, 2026 Case Laws AT
Deletion of a negative working-capital adjustment in rectification proceedings required implementation through a consequential appeal-effect order. The Assessing Officer was required to consider whether, after that deletion, the taxpayer's margin fell within the permissible arm's-length range and could reach a contrary conclusion only after giving a reasonable opportunity of hearing. The appeal-effect order was directed to be passed within 15 days, with liberty to seek revival if the consequential order caused grievance.
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Acts Income Tax
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