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    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
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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.
October 15, 2026   Case Laws Money Laundering
Section 50 Statements Support Provisional Attachment of Land Linked to Narcotics Proceeds of Crime Under PMLA
October 15, 2026   Case Laws GST
Anticipatory bail for alleged GST fund misappropriation and forged payment records was denied due to the conduct's seriousness.
October 15, 2026   Case Laws GST
Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.
October 15, 2026   Case Laws GST
Statutory limits on GST appeal delays remain binding, but restored registrations left departmental challenges without effective relief.
October 15, 2026   Case Laws Income Tax
Self-generated trademark sale proceeds escape capital gains where acquisition cost remains unascertainable, defeating related concealment penalty.
October 15, 2026   Case Laws Income Tax
Foreign contribution registration requires truthful religious-status disclosure and creates no vested right to receive funds.
October 15, 2026   Case Laws Income Tax
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes require statutory appeal.
October 15, 2026   Case Laws Income Tax
Settlement immunity limits do not prevent inherent powers from quashing abusive post-settlement tax-search prosecutions where appropriate.
October 15, 2026   Case Laws Income Tax
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference shares.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require independent proof; a disallowed political contribution deduction alone cannot establish false particulars.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require evidence of misrepresentation or suppression; incomplete documentation for disclosed improvement costs cannot justify them.
October 15, 2026   Case Laws Income Tax
Transfer-pricing comparability requires exclusion of high-scale branded software companies and LIBOR benchmarking for delayed foreign-currency receivables.
October 15, 2026   Case Laws Income Tax
Section 50C coverage of tenancy-right transfers extends stamp valuation rules, subject to DVO review where fair-market-value objections arise.
October 15, 2026   Case Laws Income Tax
Surviving reassessment limitation period governs validity of fresh notice after deemed notice, preventing expired jurisdiction.
October 15, 2026   Case Laws Income Tax
Accrued unpaid profit-sharing liability remains deductible when obligation has crystallised despite insufficient funds at year-end
October 15, 2026   Case Laws Income Tax
Unaccounted trading sales: Only estimated profit, not gross turnover or duplicated business expenditure, is taxable.
October 15, 2026   Case Laws Income Tax
Pre-amendment investment fund losses pass to eligible unit holders for proportionate carry-forward, subject to factual verification.
October 15, 2026   Case Laws Income Tax
Cessation of trading liabilities requires an actual benefit, while advance-tax interest follows tax on returned income.

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

Reassessment of a loan credit previously examined in scrutiny...

Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.

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Income Tax October 7, 2026 Case Laws AT
Reassessment of a loan credit previously examined in scrutiny cannot rest on the same confirmation, bank statements and balance sheet without fresh information or tangible material; adopting a different view is an impermissible change of opinion. Separately, an electronic notice served on or after 1 April 2021 must follow section 148A: a show-cause notice, supply of material, consideration of the taxpayer's reply, and an order before issuing a notice under section 148. Failure to follow this sequence invalidates reassessment. On these independent grounds, the reassessment notice and consequential order were quashed, without deciding the loan-credit addition on merits.
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