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    October 7, 2026   Case Laws IBC
    Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
    October 7, 2026   Case Laws IBC
    Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.
    October 7, 2026   Case Laws IBC
    Tribunal leave for proceedings against a company in liquidation is mandatory where the suit seeks joint reliefs.
    October 7, 2026   Case Laws IBC
    Locus Standi of Non-Parties Limits Recall of Resolution-Plan Implementation Orders and Supports Time Exclusion for Delayed Possession
    October 7, 2026   Case Laws IBC
    Shareholder standing in resolution-plan appeals excludes challenges based solely on shareholding, and unsupported fraud claims cannot cure the defect.
    October 7, 2026   Case Laws Service Tax
    Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
    October 7, 2026   Case Laws Indian Laws
    Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
    October 7, 2026   Case Laws GST
    Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
    October 7, 2026   Case Laws GST
    Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
    October 7, 2026   Case Laws GST
    Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.
    October 7, 2026   Case Laws GST
    Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
    October 7, 2026   Case Laws GST
    GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
    October 7, 2026   Case Laws GST
    Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after ...
    October 7, 2026   Case Laws Income Tax
    Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
    October 7, 2026   Case Laws Income Tax
    Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
    October 7, 2026   Case Laws Income Tax
    Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
    October 7, 2026   Case Laws Income Tax
    Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
    October 7, 2026   Case Laws Income Tax
    Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
    October 7, 2026   Case Laws Income Tax
    Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
    October 7, 2026   Case Laws Income Tax
    Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
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October 7, 2026   Case Laws IBC
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority disputes.
October 7, 2026   Case Laws IBC
Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.
October 7, 2026   Case Laws IBC
Tribunal leave for proceedings against a company in liquidation is mandatory where the suit seeks joint reliefs.
October 7, 2026   Case Laws IBC
Locus Standi of Non-Parties Limits Recall of Resolution-Plan Implementation Orders and Supports Time Exclusion for Delayed Possession
October 7, 2026   Case Laws IBC
Shareholder standing in resolution-plan appeals excludes challenges based solely on shareholding, and unsupported fraud claims cannot cure the defect.
October 7, 2026   Case Laws Service Tax
Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
October 7, 2026   Case Laws Indian Laws
Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
October 7, 2026   Case Laws GST
Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
October 7, 2026   Case Laws GST
Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
October 7, 2026   Case Laws GST
Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.
October 7, 2026   Case Laws GST
Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
October 7, 2026   Case Laws GST
GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
October 7, 2026   Case Laws GST
Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after implementation.
October 7, 2026   Case Laws Income Tax
Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
October 7, 2026   Case Laws Income Tax
Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
October 7, 2026   Case Laws Income Tax
Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
October 7, 2026   Case Laws Income Tax
Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
October 7, 2026   Case Laws Income Tax
Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
October 7, 2026   Case Laws Income Tax
Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
October 7, 2026   Case Laws Income Tax
Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted

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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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