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    October 30, 2026   Notes GST
    Zero-rated turnover follows the export invoice and removal period, while actual export remains mandatory for refund entitlement.
    October 30, 2026   Notes Income Tax
    Reassessment objections require speaking disposal before scrutiny, barring inquiry notices until four weeks after service of rejection.
    October 30, 2026   Notes GST
    Ineligible input tax credit alone does not establish suppression; enhanced consequences require proof of intent to evade tax.
    October 30, 2026   Notifications Customs
    Inland container depot notification adds Anekollu for customs-authorised unloading of imports and loading of export goods.
    October 30, 2026   Notifications Income Tax
    Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
    October 30, 2026   Circulars Customs
    Anti-dumping duty exemption for specified titanium dioxide end uses requires electronic declaration, with duty and interest recoverable for diversion.
    October 30, 2026   Case Laws GST
    Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.
    October 30, 2026   Case Laws GST
    Regular bail in fraudulent input tax credit allegations: continued investigation cannot justify prolonged pre-trial custody.
    October 30, 2026   Case Laws GST
    Clean slate principle does not extinguish GST liabilities when a corporate debtor is sold as a going concern.
    October 30, 2026   Case Laws GST
    Meaningful pre-decisional hearing is required before input tax credit blocking; inadequate notice invalidates Rule 86A action.
    October 30, 2026   Case Laws GST
    Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.
    October 30, 2026   Case Laws GST
    GST collected but not remitted attracts Section 76 penalty even where registered suppliers issued valid invoices.
    October 30, 2026   Case Laws GST
    Input tax credit claims require documentary proof, while delayed supplier payment triggers reversal, interest and statutory minimum penalties.
    October 30, 2026   Case Laws GST
    GST refund limitation runs from return filing, and neither delay condonation nor absence of unjust enrichment revives claims.
    October 30, 2026   Case Laws GST
    Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.
    October 30, 2026   Case Laws GST
    GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
    October 30, 2026   Case Laws GST
    Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
    October 30, 2026   Case Laws GST
    Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.
    October 30, 2026   Case Laws GST
    Section 74 penalties require proven fraud, wilful misstatement or suppression, not mere return non-disclosure or audit payment.
    October 30, 2026   Case Laws GST
    Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.
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October 30, 2026   Notes GST
Zero-rated turnover follows the export invoice and removal period, while actual export remains mandatory for refund entitlement.
October 30, 2026   Notes Income Tax
Reassessment objections require speaking disposal before scrutiny, barring inquiry notices until four weeks after service of rejection.
October 30, 2026   Notes GST
Ineligible input tax credit alone does not establish suppression; enhanced consequences require proof of intent to evade tax.
October 30, 2026   Notifications Customs
Inland container depot notification adds Anekollu for customs-authorised unloading of imports and loading of export goods.
October 30, 2026   Notifications Income Tax
Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities conditions.
October 30, 2026   Circulars Customs
Anti-dumping duty exemption for specified titanium dioxide end uses requires electronic declaration, with duty and interest recoverable for diversion.
October 30, 2026   Case Laws GST
Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.
October 30, 2026   Case Laws GST
Regular bail in fraudulent input tax credit allegations: continued investigation cannot justify prolonged pre-trial custody.
October 30, 2026   Case Laws GST
Clean slate principle does not extinguish GST liabilities when a corporate debtor is sold as a going concern.
October 30, 2026   Case Laws GST
Meaningful pre-decisional hearing is required before input tax credit blocking; inadequate notice invalidates Rule 86A action.
October 30, 2026   Case Laws GST
Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.
October 30, 2026   Case Laws GST
GST collected but not remitted attracts Section 76 penalty even where registered suppliers issued valid invoices.
October 30, 2026   Case Laws GST
Input tax credit claims require documentary proof, while delayed supplier payment triggers reversal, interest and statutory minimum penalties.
October 30, 2026   Case Laws GST
GST refund limitation runs from return filing, and neither delay condonation nor absence of unjust enrichment revives claims.
October 30, 2026   Case Laws GST
Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.
October 30, 2026   Case Laws GST
GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
October 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
October 30, 2026   Case Laws GST
Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.
October 30, 2026   Case Laws GST
Section 74 penalties require proven fraud, wilful misstatement or suppression, not mere return non-disclosure or audit payment.
October 30, 2026   Case Laws GST
Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.

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

Electrical installations integral to manufacturing plant and...

Functionally inseparable electrical installations qualify as plant and machinery for additional depreciation in manufacturing operations.

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Income Tax October 30, 2026 Case Laws AT
Electrical installations integral to manufacturing plant and machinery qualify for additional depreciation where they are indispensable and functionally inseparable from that plant. Applying an earlier ruling on materially identical facts, the Tribunal treated transformers, transformer-connectivity panel boards, safety detectors and yarn-conditioning machines as plant and machinery rather than separate electrical assets. The claimed additional depreciation was directed to be allowed, and the appeal was partly allowed.
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