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    October 14, 2026   Notifications SEZ
    SEZ designation for Greater Noida IT site establishes approval oversight and Inland Container Depot status.
    October 14, 2026   Notifications Customs
    Rules of Origin for India-New Zealand Trade Define Preferential Tariff Eligibility, Documentation, Verification, and Enforcement Requirements
    October 14, 2026   Notifications DGFT
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    October 14, 2026   Circulars DGFT
    Self-declaration-based silver bullion import authorisations enable expedited processing while retaining regulated sourcing, verification, and non-exte...
    October 14, 2026   Circulars FEMA
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    October 14, 2026   Circulars Customs
    RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
    October 14, 2026   Notes Income Tax
    Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
    October 14, 2026   Notes GST
    Mandatory detention deadlines invalidate late GST penalty proceedings despite later confiscation action and protect hearing and appeal rights.
    October 14, 2026   Notes GST
    Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
    October 14, 2026   Notes Customs
    Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims wit...
    October 14, 2026   Notes GST
    GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessm...
    October 14, 2026   Notes GST
    GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand...
    October 14, 2026   Notes IBC
    Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisio...
    October 14, 2026   Notes Money Laundering
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    October 14, 2026   Notes Customs
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    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
    October 14, 2026   Case Laws GST
    GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
    October 14, 2026   Case Laws GST
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    October 14, 2026   Case Laws GST
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    October 14, 2026   Case Laws GST
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October 14, 2026   Notifications SEZ
SEZ designation for Greater Noida IT site establishes approval oversight and Inland Container Depot status.
October 14, 2026   Notifications Customs
Rules of Origin for India-New Zealand Trade Define Preferential Tariff Eligibility, Documentation, Verification, and Enforcement Requirements
October 14, 2026   Notifications DGFT
Prepared Culture Media Export Certification Enables Shipment Clearance and Health Certificates When Importing Countries Require Them
October 14, 2026   Circulars DGFT
Self-declaration-based silver bullion import authorisations enable expedited processing while retaining regulated sourcing, verification, and non-extendable validity.
October 14, 2026   Circulars FEMA
INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
October 14, 2026   Circulars Customs
RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
October 14, 2026   Notes Income Tax
Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
October 14, 2026   Notes GST
Mandatory detention deadlines invalidate late GST penalty proceedings despite later confiscation action and protect hearing and appeal rights.
October 14, 2026   Notes GST
Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
October 14, 2026   Notes Customs
Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims without supporting evidence.
October 14, 2026   Notes GST
GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessment.
October 14, 2026   Notes GST
GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand instruments.
October 14, 2026   Notes IBC
Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisions.
October 14, 2026   Notes Money Laundering
Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
October 14, 2026   Notes Customs
Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.

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

For interest on excess refund, a reassessment is a regular...

Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.

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Income Tax October 14, 2026 Case Laws AT
For interest on excess refund, a reassessment is a regular assessment only if it is the first assessment in the case. Where reassessment follows a scrutiny assessment, it does not meet that condition. Interest under section 234D therefore cannot be levied on an excess refund in those circumstances, and the charge is deleted.
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