Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    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 taxatio...
    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 w...
    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 i...
    October 10, 2026   Circulars DGFT
    EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
    October 10, 2026   Circulars Customs
    Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
    October 10, 2026   Circulars Customs
    SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
    October 10, 2026   Circulars Customs
    Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
    October 10, 2026   Circulars Customs
    Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
    October 10, 2026   Circulars Customs
    RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
    October 10, 2026   Circulars Customs
    Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
    October 10, 2026   Case Laws GST
    Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
    October 10, 2026   Case Laws GST
    Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
    October 10, 2026   Case Laws GST
    GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
    October 10, 2026   Case Laws GST
    Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
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.
October 10, 2026   Circulars DGFT
EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
October 10, 2026   Circulars Customs
Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
October 10, 2026   Circulars Customs
SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
October 10, 2026   Circulars Customs
Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
October 10, 2026   Circulars Customs
Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
October 10, 2026   Circulars Customs
RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
October 10, 2026   Circulars Customs
Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
October 10, 2026   Case Laws GST
Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
October 10, 2026   Case Laws GST
Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
October 10, 2026   Case Laws GST
GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
October 10, 2026   Case Laws GST
Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

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.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

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.
View Source View

Topics

Acts Income Tax
Next ➔