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    October 14, 2026   Case Laws Customs
    Statutory conclusion of customs proceedings bars later confiscation, redemption fine and penalty after timely payment of notified dues.
    October 14, 2026   Case Laws Customs
    Confiscation in rem survives, but customs penalties require proof that consignees knowingly participated in concealed imports.
    October 14, 2026   Case Laws Customs
    Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, ...
    October 14, 2026   Case Laws Customs
    Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
    October 14, 2026   Case Laws Customs
    Co-accused statements and WhatsApp chats require corroboration and cross-examination before they can support customs penalties.
    October 14, 2026   Case Laws Customs
    Duplicate customs duty payment through portal error is excess collection, placing its refund outside statutory limitation.
    October 14, 2026   Case Laws Customs
    Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
    October 14, 2026   Case Laws Customs
    IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
    October 14, 2026   Case Laws Customs
    Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
    October 14, 2026   Case Laws IBC
    Mandatory resolution-plan disclosure of default causes can defeat approval despite creditor support and payment protection for dissenting creditors.
    October 14, 2026   Case Laws Money Laundering
    Statutory committal of scheduled offences aligns money-laundering proceedings while preserving independent determination of the committal application.
    October 14, 2026   Case Laws Money Laundering
    PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
    October 14, 2026   Case Laws Indian Laws
    Interim security pending arbitration protects invoice claims where objective evidence shows assets may become insufficient for execution.
    October 14, 2026   Case Laws Indian Laws
    Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
    October 14, 2026   Case Laws Companies Law
    Conditional share acquisition terms limited interim arbitration relief where purchase-price payment, completion conditions, and immediate risk remaine...
    October 13, 2026   Notifications DGFT
    Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
    October 13, 2026   Notifications SEBI
    Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims ...
    October 13, 2026   Notifications SEBI
    Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
    October 13, 2026   Notifications SEBI
    Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
    October 13, 2026   Circulars Customs
    Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.
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October 14, 2026   Case Laws Customs
Statutory conclusion of customs proceedings bars later confiscation, redemption fine and penalty after timely payment of notified dues.
October 14, 2026   Case Laws Customs
Confiscation in rem survives, but customs penalties require proof that consignees knowingly participated in concealed imports.
October 14, 2026   Case Laws Customs
Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, and penalties.
October 14, 2026   Case Laws Customs
Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
October 14, 2026   Case Laws Customs
Co-accused statements and WhatsApp chats require corroboration and cross-examination before they can support customs penalties.
October 14, 2026   Case Laws Customs
Duplicate customs duty payment through portal error is excess collection, placing its refund outside statutory limitation.
October 14, 2026   Case Laws Customs
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factory.
October 14, 2026   Case Laws Customs
IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
October 14, 2026   Case Laws Customs
Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
October 14, 2026   Case Laws IBC
Mandatory resolution-plan disclosure of default causes can defeat approval despite creditor support and payment protection for dissenting creditors.
October 14, 2026   Case Laws Money Laundering
Statutory committal of scheduled offences aligns money-laundering proceedings while preserving independent determination of the committal application.
October 14, 2026   Case Laws Money Laundering
PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
October 14, 2026   Case Laws Indian Laws
Interim security pending arbitration protects invoice claims where objective evidence shows assets may become insufficient for execution.
October 14, 2026   Case Laws Indian Laws
Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
October 14, 2026   Case Laws Companies Law
Conditional share acquisition terms limited interim arbitration relief where purchase-price payment, completion conditions, and immediate risk remained unestablished.
October 13, 2026   Notifications DGFT
Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.

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

Reassessment is not a change of opinion where original scrutiny...

Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escaped-income grounds.

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Income Tax October 14, 2026 Case Laws AT
Reassessment is not a change of opinion where original scrutiny records contained relevant material but the agricultural-land reinvestment claim and actual sales commission were never examined. Agricultural-land reinvestment may qualify for deduction where an agreement to sell provides for instalment consideration and proportionate possession, and replacement land is acquired from consideration received before execution of the final sale deed. A differential commission addition is unwarranted where Form 26AS and the profit and loss account reconcile the actual commission received, including its treatment through evaporation loss.
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