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October 14, 2026   Case Laws Indian Laws
Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
October 14, 2026   Case Laws Companies Law
Conditional share acquisition terms limited interim arbitration relief where purchase-price payment, completion conditions, and immediate risk remained unestablished.
October 13, 2026   Notifications DGFT
Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
October 13, 2026   Circulars DGFT
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imposed.
October 13, 2026   Circulars FEMA
Foreign Exchange Risk Reserve imposes daily cash collateral and reporting duties on qualifying INR derivative hedging contracts.
October 13, 2026   Case Laws GST
Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
October 13, 2026   Case Laws GST
Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
October 13, 2026   Case Laws GST
Statutory stay of GST recovery bars adjustment of eligible refunds against disputed demands after appellate pre-deposit.
October 13, 2026   Case Laws GST
GST audit finalisation requires consideration of objections; notices based on non-final observations cannot validly stand.
October 13, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed inputs cause credit accumulation, despite matching rates for a principal input.
October 13, 2026   Case Laws GST
Departmental appeals after GST registration restoration become infructuous when the Department has implemented the appellate orders.
October 13, 2026   Case Laws GST
Statutory condonation limits restrict delayed GST cancellation appeals, but implemented registration restorations can make departmental challenges infructuous.
October 13, 2026   Case Laws Income Tax
Income-tax information remains protected personal data; maintenance claims do not establish larger public interest for RTI disclosure.
October 13, 2026   Case Laws Income Tax
Notional interest on tenancy deposits cannot be taxed without a right to receive interest or suppressed rent.
October 13, 2026   Case Laws Income Tax
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded.
October 13, 2026   Case Laws Income Tax
Post-detection income surrender does not shield bogus expenditure claims from penalties for misreporting and under-reported income.

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

Redevelopment hardship and displacement compensation received...

Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.

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Income Tax September 29, 2026 Case Laws AT
Redevelopment hardship and displacement compensation received for vacating residential premises under a redevelopment agreement is treated as a capital receipt where it is not consideration for independent services or otherwise revenue in nature. Its taxability does not depend on alternative-accommodation rent or an erroneous offer to tax. Gross salary reported in Form 26AS does not by itself determine taxable salary; exempt components, including eligible gratuity, require component-wise examination against Form 16 and settlement records. Documentary proof of a qualifying donation and bank payment supports the deduction. Savings-bank interest included in gross total income qualifies for the corresponding deduction within the prescribed limit.
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