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    October 15, 2026   Case Laws GST
    Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
    October 15, 2026   Case Laws GST
    Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
    October 15, 2026   Case Laws GST
    Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
    October 15, 2026   Case Laws GST
    Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
    October 15, 2026   Case Laws GST
    Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
    October 15, 2026   Case Laws Income Tax
    Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
    October 15, 2026   Case Laws Income Tax
    Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
    October 15, 2026   Case Laws Income Tax
    Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
    October 15, 2026   Case Laws Income Tax
    Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
    October 15, 2026   Case Laws Income Tax
    Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
    October 15, 2026   Case Laws Customs
    Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
    October 15, 2026   Case Laws IBC
    Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
    October 15, 2026   Case Laws Money Laundering
    Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
    October 15, 2026   Case Laws Money Laundering
    Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
    October 15, 2026   Case Laws Income Tax
    Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
    October 15, 2026   Case Laws Income Tax
    Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without c...
    October 15, 2026   Case Laws Income Tax
    Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
    October 15, 2026   Case Laws Income Tax
    Best-judgment profit estimation requires a rational basis in past history or comparable businesses, requiring fresh determination when unsupported.
    October 15, 2026   Case Laws Income Tax
    Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
    October 15, 2026   Case Laws Income Tax
    Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
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October 15, 2026   Case Laws GST
Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
October 15, 2026   Case Laws GST
Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
October 15, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
October 15, 2026   Case Laws GST
Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
October 15, 2026   Case Laws GST
Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
October 15, 2026   Case Laws Income Tax
Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
October 15, 2026   Case Laws Income Tax
Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
October 15, 2026   Case Laws Income Tax
Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
October 15, 2026   Case Laws Income Tax
Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
October 15, 2026   Case Laws Income Tax
Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
October 15, 2026   Case Laws Customs
Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
October 15, 2026   Case Laws IBC
Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
October 15, 2026   Case Laws Income Tax
Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
October 15, 2026   Case Laws Income Tax
Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without curing statutory defects.
October 15, 2026   Case Laws Income Tax
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.
October 15, 2026   Case Laws Income Tax
Best-judgment profit estimation requires a rational basis in past history or comparable businesses, requiring fresh determination when unsupported.
October 15, 2026   Case Laws Income Tax
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy rules.
October 15, 2026   Case Laws Income Tax
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted allocation method.

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

For capital gains exemption under section 54F, a shop-cum-office...

Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.

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Income Tax September 25, 2026 Case Laws AT
For capital gains exemption under section 54F, a shop-cum-office verified as commercial cannot be treated as an additional residential house when applying the ownership condition. The denial based on its classification as a residential house was therefore removed, subject to satisfaction of the remaining statutory conditions. For section 54B, agricultural land does not lose its agricultural character merely because it is situated in an urban area. Reinvestment relief was available to the extent supported by purchase deeds and other documentary evidence establishing eligible investment.
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