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    October 8, 2026   Case Laws Income Tax
    National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
    October 8, 2026   Case Laws Income Tax
    Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
    October 8, 2026   Case Laws Customs
    Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
    October 8, 2026   Case Laws Customs
    Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
    October 8, 2026   Case Laws GST
    Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
    October 8, 2026   Case Laws GST
    GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
    October 8, 2026   Case Laws GST
    Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
    October 8, 2026   Case Laws GST
    Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
    October 8, 2026   Case Laws GST
    E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
    October 8, 2026   Case Laws GST
    Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
    October 8, 2026   Case Laws GST
    Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
    October 8, 2026   Case Laws Income Tax
    Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
    October 8, 2026   Case Laws Income Tax
    Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.
    October 8, 2026   Case Laws Income Tax
    Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
    October 8, 2026   Case Laws Income Tax
    Section 263 revision cannot replace an Assessing Officer's reasoned inquiry into already examined accommodation-entry information.
    October 8, 2026   Case Laws Income Tax
    Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
    October 8, 2026   Case Laws Income Tax
    Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
    October 8, 2026   Case Laws Income Tax
    Revisionary jurisdiction fails where examined, plausible exemption claims for compulsory-acquisition interest are challenged solely on taxability.
    October 8, 2026   Case Laws Income Tax
    Unverifiable Purchases: accepted sales support profit-element addition, while transaction-specific intelligence sustains reassessment jurisdiction and...
    October 8, 2026   Case Laws Income Tax
    TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
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October 8, 2026   Case Laws Income Tax
National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
October 8, 2026   Case Laws Income Tax
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.
October 8, 2026   Case Laws Customs
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
October 8, 2026   Case Laws Customs
Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
October 8, 2026   Case Laws GST
Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
October 8, 2026   Case Laws GST
GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
October 8, 2026   Case Laws GST
Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
October 8, 2026   Case Laws GST
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal grounds.
October 8, 2026   Case Laws GST
E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
October 8, 2026   Case Laws GST
Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
October 8, 2026   Case Laws GST
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existing record.
October 8, 2026   Case Laws Income Tax
Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
October 8, 2026   Case Laws Income Tax
Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.
October 8, 2026   Case Laws Income Tax
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income computation.
October 8, 2026   Case Laws Income Tax
Section 263 revision cannot replace an Assessing Officer's reasoned inquiry into already examined accommodation-entry information.
October 8, 2026   Case Laws Income Tax
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer-pricing proceedings.
October 8, 2026   Case Laws Income Tax
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or ownership.
October 8, 2026   Case Laws Income Tax
Revisionary jurisdiction fails where examined, plausible exemption claims for compulsory-acquisition interest are challenged solely on taxability.
October 8, 2026   Case Laws Income Tax
Unverifiable Purchases: accepted sales support profit-element addition, while transaction-specific intelligence sustains reassessment jurisdiction and limits remand.
October 8, 2026   Case Laws Income Tax
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins fall within range.

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Home › Highlights › DGFT › 2026 › October, 2026 › This
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DGFT

The deadline for TRQ holders to surrender unutilised quantities...

Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.

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DGFT October 2, 2026 Circulars
The deadline for TRQ holders to surrender unutilised quantities allocated for import of raw sugar is extended to 15 October 2026. Surrender remains subject to payment of 0.5% of the CIF value of the quantity surrendered, under the existing modalities. All other terms and conditions governing the tariff-rate quota allocation for raw sugar imports remain unchanged.
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Acts Income Tax
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