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    October 8, 2026   Case Laws Income Tax
    Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under...
    October 8, 2026   Case Laws Income Tax
    Cash credit verification deletes unsupported unsecured-loan addition but requires fresh examination of flat-sale receipts and purchaser deposits.
    October 8, 2026   Case Laws Income Tax
    Net taxable income after charitable-exemption denial requires verification of admissible expenditure rather than taxation of gross receipts.
    October 8, 2026   Case Laws Income Tax
    Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
    October 8, 2026   Case Laws Income Tax
    Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in comp...
    October 8, 2026   Case Laws Income Tax
    Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
    October 8, 2026   Case Laws Benami Property
    Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
    October 8, 2026   Case Laws Customs
    Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
    October 8, 2026   Case Laws Customs
    Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
    October 8, 2026   Case Laws Customs
    Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
    October 8, 2026   Case Laws Customs
    Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
    October 8, 2026   Case Laws Customs
    Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
    October 8, 2026   Case Laws Customs
    Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
    October 8, 2026   Case Laws IBC
    Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
    October 8, 2026   Case Laws IBC
    Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
    October 8, 2026   Case Laws IBC
    Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
    October 8, 2026   Case Laws FEMA
    Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated all...
    October 8, 2026   Case Laws Central Excise
    Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classificatio...
    October 8, 2026   Case Laws Income Tax
    Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids Consequential Assessment When Issued by an Incompetent Officer
    October 7, 2026   Notes GST
    Inverted-duty ITC refunds cover higher-rated component inputs, not just principal materials, subject to statutory exclusions and formula-based limits.
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October 8, 2026   Case Laws Income Tax
Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under the new framework.
October 8, 2026   Case Laws Income Tax
Cash credit verification deletes unsupported unsecured-loan addition but requires fresh examination of flat-sale receipts and purchaser deposits.
October 8, 2026   Case Laws Income Tax
Net taxable income after charitable-exemption denial requires verification of admissible expenditure rather than taxation of gross receipts.
October 8, 2026   Case Laws Income Tax
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barred.
October 8, 2026   Case Laws Income Tax
Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in compulsory acquisitions.
October 8, 2026   Case Laws Income Tax
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursements.
October 8, 2026   Case Laws Benami Property
Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
October 8, 2026   Case Laws Customs
Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
October 8, 2026   Case Laws Customs
Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
October 8, 2026   Case Laws Customs
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document penalty failed.
October 8, 2026   Case Laws Customs
Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
October 8, 2026   Case Laws Customs
Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
October 8, 2026   Case Laws Customs
Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
October 8, 2026   Case Laws IBC
Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
October 8, 2026   Case Laws IBC
Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
October 8, 2026   Case Laws IBC
Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
October 8, 2026   Case Laws FEMA
Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated allegations.
October 8, 2026   Case Laws Central Excise
Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classification.
October 8, 2026   Case Laws Income Tax
Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids Consequential Assessment When Issued by an Incompetent Officer
October 7, 2026   Notes GST
Inverted-duty ITC refunds cover higher-rated component inputs, not just principal materials, subject to statutory exclusions and formula-based limits.

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Income Tax

Revision of an income-tax intimation requires consideration of...

Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income computation.

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Income Tax October 8, 2026 Case Laws HC
Revision of an income-tax intimation requires consideration of expenditure disclosed in the return when computing income; overlooking that material indicates non-application of mind. The revision order was quashed because it proceeded on an incomplete computation. Rejection of a rectification application must be reasoned and address the taxpayer's claim. As the rejection communication and original intimation neither considered disclosed expenditure nor gave reasons, both were quashed. Fresh rectification was directed to be reconsidered after examining the return.
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