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    October 13, 2026   Case Laws Customs
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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.
October 12, 2026   Notifications SEBI
Bullion vaulting framework expands to ETFs and derivatives, imposing registration, segregation, reconciliation, compliance reporting, and indemnity obligations.
October 12, 2026   Circulars FEMA
INR derivative controls prohibit rebooking and reduce unverified hedging limits while retaining maturity rollovers for users.
October 12, 2026   Circulars Customs
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage systems.
October 12, 2026   Circulars Customs
Temporary supplementary SCMTR filings for console cargo permit missing cargo details without restoring general import filing access.
October 12, 2026   Circulars Customs
Manifest amendment rules require deletion and refiling for fundamental Bill of Lading changes, while streamlining CSN validation and cancellation.

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

Computer software licence payments fall within the royalty...

Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid sums.

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Income Tax October 14, 2026 Case Laws HC
Computer software licence payments fall within the royalty clarification only prospectively from 1 April 2012. Tax deducted on payments to foreign suppliers does not, by itself, establish taxability of comparable payments to domestic suppliers, which require independent examination; consequently, the stated software licence renewals attracted no tax-deduction disallowance. For tax-deduction disallowance, "payable" includes amounts already paid. One-time non-refundable membership fees are recognised over the membership period, supporting apportioned recognition rather than immediate treatment in full.
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