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October 12, 2026   Case Laws Customs
Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
October 12, 2026   Case Laws Customs
Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties.
October 12, 2026   Case Laws Companies Law
Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
October 12, 2026   Case Laws IBC
CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
October 12, 2026   Case Laws IBC
Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
October 12, 2026   Case Laws IBC
Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectively grant final relief.
October 12, 2026   Case Laws Money Laundering
PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
October 12, 2026   Case Laws Money Laundering
Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
October 12, 2026   Case Laws Service Tax
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegations.
October 12, 2026   Case Laws Service Tax
Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
October 12, 2026   Case Laws Companies Law
Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
October 10, 2026   Case Laws GST
Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
October 10, 2026   Notes Income Tax
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxation.
October 10, 2026   Notes GST
GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
October 10, 2026   Notes Customs
Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes with analytical apparatus.
October 10, 2026   Notes GST
Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
October 10, 2026   Notes GST
Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
October 10, 2026   Notifications DGFT
Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
October 10, 2026   Notifications Income Tax
Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
October 10, 2026   Notifications SEBI
Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance in regulatory proceedings.

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

Cash returned by builders from property payments made through...

Cash returned from recorded builder payments is not unexplained money absent proof of separate unaccounted accretion.

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Income Tax October 9, 2026 Case Laws AT
Cash returned by builders from property payments made through banking channels constitutes circulation of explained funds, not unexplained money, unless evidence establishes a separate unexplained asset or accretion; the related addition was deleted. Alleged cash interest from builder financing was unsustainable where disclosed property investments, rent and capital gains supported appreciation rather than separate interest; that addition was deleted. Acquisition below stamp-duty value can attract section 56(2)(x)(b) irrespective of a transaction's builder-financing character, but disputed values require fair-market-value determination before taxability is decided; the issue was remanded. Set-off of brought-forward long-term capital loss was also remanded for verification of eligibility and the character of current-year capital gains.
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