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    October 13, 2026   Case Laws Income Tax
    Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
    October 13, 2026   Case Laws Income Tax
    Retracted search surrenders without corroboration cannot sustain undisclosed-income additions; no section 14A disallowance arises without exempt incom...
    October 13, 2026   Case Laws Income Tax
    Charitable trust registration cancellation requires proof of non-genuine activities, while year-specific irregular receipts remain assessment matters.
    October 13, 2026   Case Laws Benami Property
    Benami cash routing through third-party bank accounts permits attachment of remaining balances and traceable converted funds.
    October 13, 2026   Case Laws Customs
    Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record.
    October 13, 2026   Case Laws Customs
    Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
    October 13, 2026   Case Laws Customs
    Customs reassessment acceptance preserves challenge rights where transaction value is rejected solely on unsupported NIDB data.
    October 13, 2026   Case Laws Customs
    Furnace re-lining refractories qualify as EPCG capital goods, securing zero-duty import benefits and eliminating related customs demands.
    October 13, 2026   Case Laws Customs
    Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
    October 13, 2026   Case Laws Customs
    Storage-server classification determines end-use Basic Customs Duty exemption for qualifying imported manufacturing inputs, subject to prescribed cond...
    October 13, 2026   Case Laws Customs
    Customs classification of battery insulating tape distinguishes dedicated die-cut accumulator parts from general-use self-adhesive rolls.
    October 13, 2026   Case Laws Companies Law
    Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
    October 13, 2026   Case Laws IBC
    Recall jurisdiction cannot cure affidavit defects or permit non-parties in disciplinary stay proceedings as parties.
    October 13, 2026   Case Laws FEMA
    Credit-rating conflict safeguards extend to promoter borrowers and subsidiaries, invalidating penalties based on a narrower interpretation.
    October 13, 2026   Case Laws Money Laundering
    Proceeds of Crime Tracing Supports Attachment Where Escrow Funds Fund Property Despite Intermingling With Other Money
    October 13, 2026   Case Laws GST
    Statutory pre-deposit enables tax appeals on merits, with prior deposits adjusted and balance demand stayed after compliance.
    October 13, 2026   Notes SEBI
    Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
    October 12, 2026   Notifications SEBI
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October 13, 2026   Case Laws Income Tax
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangements.
October 13, 2026   Case Laws Income Tax
Retracted search surrenders without corroboration cannot sustain undisclosed-income additions; no section 14A disallowance arises without exempt income.
October 13, 2026   Case Laws Income Tax
Charitable trust registration cancellation requires proof of non-genuine activities, while year-specific irregular receipts remain assessment matters.
October 13, 2026   Case Laws Benami Property
Benami cash routing through third-party bank accounts permits attachment of remaining balances and traceable converted funds.
October 13, 2026   Case Laws Customs
Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record.
October 13, 2026   Case Laws Customs
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer penalties.
October 13, 2026   Case Laws Customs
Customs reassessment acceptance preserves challenge rights where transaction value is rejected solely on unsupported NIDB data.
October 13, 2026   Case Laws Customs
Furnace re-lining refractories qualify as EPCG capital goods, securing zero-duty import benefits and eliminating related customs demands.
October 13, 2026   Case Laws Customs
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the radio tariff heading.
October 13, 2026   Case Laws Customs
Storage-server classification determines end-use Basic Customs Duty exemption for qualifying imported manufacturing inputs, subject to prescribed conditions.
October 13, 2026   Case Laws Customs
Customs classification of battery insulating tape distinguishes dedicated die-cut accumulator parts from general-use self-adhesive rolls.
October 13, 2026   Case Laws Companies Law
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaking.
October 13, 2026   Case Laws IBC
Recall jurisdiction cannot cure affidavit defects or permit non-parties in disciplinary stay proceedings as parties.
October 13, 2026   Case Laws FEMA
Credit-rating conflict safeguards extend to promoter borrowers and subsidiaries, invalidating penalties based on a narrower interpretation.
October 13, 2026   Case Laws Money Laundering
Proceeds of Crime Tracing Supports Attachment Where Escrow Funds Fund Property Despite Intermingling With Other Money
October 13, 2026   Case Laws GST
Statutory pre-deposit enables tax appeals on merits, with prior deposits adjusted and balance demand stayed after compliance.
October 13, 2026   Notes SEBI
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, consent, connivance, or neglect.
October 12, 2026   Notifications SEBI
Recruitment eligibility rules expand acceptable qualifications, define grade conversions, and remove the desirable experience requirement for legal-stream officers.
October 12, 2026   Notifications SEBI
Portfolio manager registration and client protection impose fiduciary, disclosure, asset-segregation and compliance duties under the new framework.
October 12, 2026   Notifications SEBI
Specified-person certification expands to NISM courses, updates market-participant terminology, and permits extended certificate validity and renewal periods.

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

For interest on excess refund, a reassessment is a regular...

Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.

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Income Tax October 14, 2026 Case Laws AT
For interest on excess refund, a reassessment is a regular assessment only if it is the first assessment in the case. Where reassessment follows a scrutiny assessment, it does not meet that condition. Interest under section 234D therefore cannot be levied on an excess refund in those circumstances, and the charge is deleted.
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