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    October 16, 2026   Case Laws Customs
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October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
October 15, 2026   Notes Customs
Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
October 15, 2026   Notes GST
Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
October 15, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditions.
October 15, 2026   Notifications Income Tax
Principal purpose test restricts India-Mauritius treaty relief where securing the benefit was a principal arrangement purpose.
October 15, 2026   Notifications Indian Laws
Attached-office status establishes administrative control over ICERT while preserving its agency role under the Information Technology Act.
October 15, 2026   Notifications VAT - Delhi
VAT exemption and refund eligibility expands to Jamaica's High Commission, subject to the minimum invoice-value condition.
October 15, 2026   Case Laws GST
Concurrent investigation of MGST fraud and distinct BNS offences remains permissible despite special tax procedures.
October 15, 2026   Case Laws GST
Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.
October 15, 2026   Case Laws GST
Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.

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

Electronic evidence lacking valid certification, proven device...

Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years

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Income Tax September 24, 2026 Case Laws AT
Electronic evidence lacking valid certification, proven device control, seizure records, chain of custody, hash value or corroboration cannot support income-tax additions. Digital ledger entries representing dummy, contra, adjustment or opening balances, without proof of actual receipt, do not justify unexplained-credit additions; unauthenticated WhatsApp chats alone likewise cannot establish unexplained money. Routine leased-premises repairs and annual software upgrades are revenue expenditure, whereas multi-period licence costs require apportionment under accrual and matching principles. Post-search assessments for covered preceding years must follow the prescribed reassessment procedure; use of regular scrutiny assessment is jurisdictionally defective.
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