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    October 14, 2026   Case Laws GST
    Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
    October 14, 2026   Case Laws GST
    GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
    October 14, 2026   Case Laws GST
    Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
    October 14, 2026   Case Laws GST
    Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
    October 14, 2026   Case Laws GST
    Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
    October 14, 2026   Case Laws GST
    Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
    October 14, 2026   Case Laws Central Excise
    Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
    October 14, 2026   Case Laws Income Tax
    Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
    October 14, 2026   Case Laws Income Tax
    Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid su...
    October 14, 2026   Case Laws Income Tax
    Functional comparability requires data-driven analysis; outsourcing justified exclusion where no perversity undermined the Tribunal's factual findings...
    October 14, 2026   Case Laws Income Tax
    Limited scrutiny limits inquiries to notified issues, requiring deletion of an in-house R&D deduction disallowance beyond scope.
    October 14, 2026   Case Laws Income Tax
    Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
    October 14, 2026   Case Laws Income Tax
    Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
    October 14, 2026   Case Laws Income Tax
    Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.
    October 14, 2026   Case Laws Income Tax
    Genuine political contributions require credible evidence beyond banking records; unsupported claims can lose deductions and penalty challenges remain...
    October 14, 2026   Case Laws Income Tax
    Misreporting penalty requires assessee-specific proof of accommodation-entry participation; donation deduction withdrawal alone cannot justify enhance...
    October 14, 2026   Case Laws Income Tax
    Safe-harbour tolerance for stamp-duty valuation applies retrospectively and prevents deemed income additions for marginal property-value differences.
    October 14, 2026   Case Laws Customs
    QCO exemption for steel imports applies when shipment met the cut-off and ARN was timely sought under SIMS.
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October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
October 14, 2026   Case Laws GST
Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
October 14, 2026   Case Laws GST
Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
October 14, 2026   Case Laws GST
Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
October 14, 2026   Case Laws Central Excise
Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related penalties.
October 14, 2026   Case Laws Income Tax
Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
October 14, 2026   Case Laws Income Tax
Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid sums.
October 14, 2026   Case Laws Income Tax
Functional comparability requires data-driven analysis; outsourcing justified exclusion where no perversity undermined the Tribunal's factual findings.
October 14, 2026   Case Laws Income Tax
Limited scrutiny limits inquiries to notified issues, requiring deletion of an in-house R&D deduction disallowance beyond scope.
October 14, 2026   Case Laws Income Tax
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escaped-income grounds.
October 14, 2026   Case Laws Income Tax
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed income.
October 14, 2026   Case Laws Income Tax
Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.
October 14, 2026   Case Laws Income Tax
Genuine political contributions require credible evidence beyond banking records; unsupported claims can lose deductions and penalty challenges remain premature.
October 14, 2026   Case Laws Income Tax
Misreporting penalty requires assessee-specific proof of accommodation-entry participation; donation deduction withdrawal alone cannot justify enhanced penalty.
October 14, 2026   Case Laws Income Tax
Safe-harbour tolerance for stamp-duty valuation applies retrospectively and prevents deemed income additions for marginal property-value differences.
October 14, 2026   Case Laws Customs
QCO exemption for steel imports applies when shipment met the cut-off and ARN was timely sought under SIMS.

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

Section 153C limitation requires the six-year look-back period...

Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.

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Income Tax October 5, 2026 Case Laws HC
Section 153C limitation requires the six-year look-back period to be calculated from the assessment year immediately preceding the year in which the satisfaction note is recorded. Where the satisfaction note was recorded in AY 2023-24, the period extended only to AY 2017-18; AY 2016-17 lay outside it. The notice for AY 2016-17 was therefore time-barred and quashed, and the writ petition succeeded.
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