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    October 6, 2026   Case Laws Income Tax
    Pass-through associated enterprise purchases require no arm's length adjustment where credit notes align prices with the unrelated supplier.
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    Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
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October 6, 2026   Case Laws Income Tax
Pass-through associated enterprise purchases require no arm's length adjustment where credit notes align prices with the unrelated supplier.
October 6, 2026   Case Laws Income Tax
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the actual transfer year.
October 6, 2026   Case Laws Income Tax
Tax withholding on settlement compensation requires an identified statutory obligation before a disallowance can arise.
October 6, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing recharacterisation as equity without the GAAR procedure.
October 6, 2026   Case Laws Income Tax
Reciprocal plot exchanges: Consideration in kind prevents section 43CA valuation addition where no stamp-duty shortfall exists.
October 6, 2026   Case Laws Customs
Project-import contract registration before importation determines Heading 98.01 eligibility, while Section 18A permits qualifying post-clearance Bill revisions.
October 6, 2026   Case Laws IBC
Clean slate protection prevents enforcement of pre-CIRP export obligations through Denied Entry List restrictions after resolution approval.
October 6, 2026   Case Laws IBC
Resolution-plan feasibility fails where SEZ land conversion lacks consent and the Information Memorandum conceals regulatory uncertainty.
October 6, 2026   Case Laws GST
GST limitation turns on issuance of substantive notices and orders, not later electronic DRC summaries, preserving appellate review.
October 6, 2026   Case Laws GST
Rule 138B authorisation and alternative appellate remedies limited the writ challenge to confiscation proceedings involving scrap-goods transport.
October 6, 2026   Case Laws GST
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate review.
October 6, 2026   Case Laws GST
Writ jurisdiction over CGST penalties requires a clear natural-justice breach; record-dependent challenges belong in statutory appeal.
October 6, 2026   Case Laws GST
Anticipatory bail under GST requires a communicated arrest-authorisation order; summons alone make a pre-arrest petition premature.
October 6, 2026   Case Laws GST
Proof of statutory breach limits strict-liability transit penalties where consignee-address errors are bona fide and goods match documents.
October 6, 2026   Case Laws GST
Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.
October 6, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST return liabilities until debit, sustaining interest on delayed return filing.
October 6, 2026   Case Laws Income Tax
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the request.
October 6, 2026   Case Laws Income Tax
Upper turnover filters in software transfer pricing comparability were upheld, defeating the Revenue's challenge to selected comparable companies.
October 6, 2026   Case Laws Income Tax
GST refund taxability: Audit-report disclosure alone does not convert unclaimed indirect-tax refunds into taxable income.
October 6, 2026   Case Laws Income Tax
Omission without a saving clause removes the basis for penalties tied to Form 3CEB reporting of specified domestic transactions.

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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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Acts Income Tax
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