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    October 9, 2026   Case Laws Income Tax
    Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
    October 9, 2026   Case Laws Income Tax
    Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
    October 9, 2026   Case Laws Income Tax
    Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
    October 9, 2026   Case Laws Income Tax
    Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
    October 9, 2026   Case Laws Income Tax
    Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
    October 9, 2026   Case Laws Income Tax
    Related-party commission disallowance requires comparable evidence of excessiveness, not merely a payment relationship or cross-industry benchmark.
    October 9, 2026   Case Laws Income Tax
    On-money accrues on title transfer, requiring verification of later-year tax offers before sustaining additions in the original assessment year.
    October 9, 2026   Case Laws Income Tax
    Transfer pricing of compulsorily convertible debenture interest requires a prescribed arm's length method; nil pricing lacked support.
    October 9, 2026   Case Laws Income Tax
    Bona fide disclosure shields software-development expense claims from under-reporting penalties despite their capital treatment in tax assessments.
    October 9, 2026   Case Laws Income Tax
    Builder-financing additions fail without proof of unexplained source, while disputed stamp values require DVO-based reassessment.
    October 9, 2026   Case Laws Income Tax
    Reassessment based on investigation information remained valid, while unverified cash sales deposits were sustained as unexplained cash credit.
    October 9, 2026   Case Laws Income Tax
    Kachha arhtia turnover excludes principals' sale proceeds, making tax audit and non-audit penalty dependent on agency proof.
    October 9, 2026   Case Laws Income Tax
    Form 10AB technical errors require rectification before charitable registration and approval applications face technical rejection.
    October 9, 2026   Case Laws Income Tax
    Consequential assessment limits prevented share-premium addition, while unsecured loans required lender-wise verification under the applicable statuto...
    October 9, 2026   Case Laws Income Tax
    Cash returned from recorded builder payments is not unexplained money absent proof of separate unaccounted accretion.
    October 9, 2026   Case Laws Income Tax
    Search-related reassessment notices require independent prior approval, and an inapplicable section 148A process cannot cure jurisdictional defects.
    October 9, 2026   Case Laws Income Tax
    Fresh evidence in first appeal may be examined under coterminous appellate powers, with remand verification where factual disputes remain unresolved.
    October 9, 2026   Case Laws Income Tax
    Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
    October 9, 2026   Case Laws Income Tax
    Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
    October 9, 2026   Case Laws Income Tax
    Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.
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October 9, 2026   Case Laws Income Tax
Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
October 9, 2026   Case Laws Income Tax
Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
October 9, 2026   Case Laws Income Tax
Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
October 9, 2026   Case Laws Income Tax
Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
October 9, 2026   Case Laws Income Tax
Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
October 9, 2026   Case Laws Income Tax
Related-party commission disallowance requires comparable evidence of excessiveness, not merely a payment relationship or cross-industry benchmark.
October 9, 2026   Case Laws Income Tax
On-money accrues on title transfer, requiring verification of later-year tax offers before sustaining additions in the original assessment year.
October 9, 2026   Case Laws Income Tax
Transfer pricing of compulsorily convertible debenture interest requires a prescribed arm's length method; nil pricing lacked support.
October 9, 2026   Case Laws Income Tax
Bona fide disclosure shields software-development expense claims from under-reporting penalties despite their capital treatment in tax assessments.
October 9, 2026   Case Laws Income Tax
Builder-financing additions fail without proof of unexplained source, while disputed stamp values require DVO-based reassessment.
October 9, 2026   Case Laws Income Tax
Reassessment based on investigation information remained valid, while unverified cash sales deposits were sustained as unexplained cash credit.
October 9, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds, making tax audit and non-audit penalty dependent on agency proof.
October 9, 2026   Case Laws Income Tax
Form 10AB technical errors require rectification before charitable registration and approval applications face technical rejection.
October 9, 2026   Case Laws Income Tax
Consequential assessment limits prevented share-premium addition, while unsecured loans required lender-wise verification under the applicable statutory burden.
October 9, 2026   Case Laws Income Tax
Cash returned from recorded builder payments is not unexplained money absent proof of separate unaccounted accretion.
October 9, 2026   Case Laws Income Tax
Search-related reassessment notices require independent prior approval, and an inapplicable section 148A process cannot cure jurisdictional defects.
October 9, 2026   Case Laws Income Tax
Fresh evidence in first appeal may be examined under coterminous appellate powers, with remand verification where factual disputes remain unresolved.
October 9, 2026   Case Laws Income Tax
Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
October 9, 2026   Case Laws Income Tax
Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
October 9, 2026   Case Laws Income Tax
Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.

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Home › Highlights › Indian Laws › 2026 › October, 2026 › This
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Indian Laws

The Digital Personal Data Protection (Removal of Difficulties)...

Verifiable consent and data audit obligations are clarified through targeted textual corrections to the Digital Personal Data Protection Act.

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Indian Laws October 9, 2026 Notifications
The Digital Personal Data Protection (Removal of Difficulties) Order, 2026 corrects the child and disability consent provision to require verifiable consent before processing personal data of a child or of a person with disability who has a lawful guardian. It also replaces "audit" with "data audit" in the periodic-audit obligation applicable to Significant Data Fiduciaries, aligning that obligation with the requirement to appoint an independent data auditor. These textual corrections apply from 6 October 2026, the date of Gazette publication.
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Acts Income Tax
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