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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

Higher depreciation is available for dumpers and tippers used...

Higher depreciation for mining dumpers applies when composite contracts require transportation services, rather than merely incidental internal vehicle use.

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Income Tax October 30, 2026 Case Laws HC
Higher depreciation is available for dumpers and tippers used under composite mining contracts where they transport excavated overburden and minerals owned by mine operators as part of contracted transportation services. CBDT clarification distinguishes vehicles deployed in the taxpayer's own goods-transport business on hire from those used in a non-hiring business. Where excavation and transportation are inseparable contractual obligations, the transport use constitutes hired service rather than merely incidental internal use. This treatment does not extend to occasional hiring, transportation ancillary to another business, or distinguishable leasing arrangements.
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Acts Income Tax
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