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    October 31, 2026   Case Laws GST
    Retrospective GST registration cancellation does not bar audit of historical compliance records, while concealment defeats discretionary writ relief.
    October 31, 2026   Case Laws GST
    Further investigation alone cannot justify continued custody where the triple test supports conditional regular bail in tax-fraud allegations.
    October 31, 2026   Case Laws GST
    Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.
    October 31, 2026   Case Laws GST
    Input tax credit reversal on common inputs requires verification, while annual-return discrepancies require examination before tax determination.
    October 31, 2026   Case Laws GST
    E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply
    October 31, 2026   Case Laws GST
    Form GSTR-1 rectification permits correction of B2B supplies wrongly reported as B2C without duplicating tax liability.
    October 31, 2026   Case Laws GST
    Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
    October 31, 2026   Case Laws GST
    Tax collected but not remitted attracts Section 76 liability, while delayed GSTR-3B credit remains time-barred.
    October 31, 2026   Case Laws GST
    Portal Downtime Delaying E-Invoice Generation Cannot Support Detention Penalty Where Transport Documents Fully Disclose the Consignment.
    October 31, 2026   Case Laws GST
    Transit-document compliance: post-detention invoices cannot validate garment movement, leaving the transporter exposed to owner-independent penalties.
    October 31, 2026   Case Laws GST
    Physical verification overrides discrepant GST transport documents where cumulative evidence demonstrates intention to evade tax.
    October 31, 2026   Case Laws GST
    Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
    October 31, 2026   Case Laws GST
    Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
    October 31, 2026   Case Laws Income Tax
    Foreign sales commission earned abroad escapes Indian tax withholding where agents lack Indian business connection or establishment.
    October 31, 2026   Case Laws Income Tax
    Search assessment additions require seized incriminating material, while unexplained land advances demand proof of payer identity and source.
    October 31, 2026   Case Laws Income Tax
    Tax deductions and transfer pricing: R&D, CSR, offshore purchases and captive transfers governed by statutory conditions.
    October 31, 2026   Case Laws Income Tax
    Business deduction and tax computation rules distinguish delayed-TDS interest, exempt-income expenses, book profits and project supervision costs.
    October 31, 2026   Case Laws Income Tax
    Pre-conversion CCD coupon pricing: compulsory conversion alone cannot justify a nil arm's-length price, so adjustment was deleted.
    October 31, 2026   Case Laws Income Tax
    Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
    October 31, 2026   Case Laws Income Tax
    Leasehold land premiums remain capital expenditure, while resident enterprises must include overseas branch profits in Indian taxable income.
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October 31, 2026   Case Laws GST
Retrospective GST registration cancellation does not bar audit of historical compliance records, while concealment defeats discretionary writ relief.
October 31, 2026   Case Laws GST
Further investigation alone cannot justify continued custody where the triple test supports conditional regular bail in tax-fraud allegations.
October 31, 2026   Case Laws GST
Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.
October 31, 2026   Case Laws GST
Input tax credit reversal on common inputs requires verification, while annual-return discrepancies require examination before tax determination.
October 31, 2026   Case Laws GST
E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply
October 31, 2026   Case Laws GST
Form GSTR-1 rectification permits correction of B2B supplies wrongly reported as B2C without duplicating tax liability.
October 31, 2026   Case Laws GST
Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentation.
October 31, 2026   Case Laws GST
Tax collected but not remitted attracts Section 76 liability, while delayed GSTR-3B credit remains time-barred.
October 31, 2026   Case Laws GST
Portal Downtime Delaying E-Invoice Generation Cannot Support Detention Penalty Where Transport Documents Fully Disclose the Consignment.
October 31, 2026   Case Laws GST
Transit-document compliance: post-detention invoices cannot validate garment movement, leaving the transporter exposed to owner-independent penalties.
October 31, 2026   Case Laws GST
Physical verification overrides discrepant GST transport documents where cumulative evidence demonstrates intention to evade tax.
October 31, 2026   Case Laws GST
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailable.
October 31, 2026   Case Laws GST
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite contingency claims.
October 31, 2026   Case Laws Income Tax
Foreign sales commission earned abroad escapes Indian tax withholding where agents lack Indian business connection or establishment.
October 31, 2026   Case Laws Income Tax
Search assessment additions require seized incriminating material, while unexplained land advances demand proof of payer identity and source.
October 31, 2026   Case Laws Income Tax
Tax deductions and transfer pricing: R&D, CSR, offshore purchases and captive transfers governed by statutory conditions.
October 31, 2026   Case Laws Income Tax
Business deduction and tax computation rules distinguish delayed-TDS interest, exempt-income expenses, book profits and project supervision costs.
October 31, 2026   Case Laws Income Tax
Pre-conversion CCD coupon pricing: compulsory conversion alone cannot justify a nil arm's-length price, so adjustment was deleted.
October 31, 2026   Case Laws Income Tax
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowance fail.
October 31, 2026   Case Laws Income Tax
Leasehold land premiums remain capital expenditure, while resident enterprises must include overseas branch profits in Indian taxable income.

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

Reassessment based on third-party information was invalid where...

Borrowed satisfaction invalidates reassessment when alleged escaped income differs from the share loss ultimately disallowed.

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Income Tax October 31, 2026 Case Laws AT
Reassessment based on third-party information was invalid where the recorded reasons alleged escaped income but the assessment disallowed a materially different penny-stock share-sale loss, demonstrating no independent application of mind and borrowed satisfaction. A claimed short-term capital loss on sale of shares remained allowable where contract notes, banking and broker records, demat records, and investment-account entries evidenced exchange-traded transactions through a registered broker, and no defect in that evidence was identified; general penny-stock allegations were insufficient. The Revenue's challenge to deletion of the loss disallowance was dismissed, while proceedings for another assessment year were remitted for fresh adjudication.
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