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    October 23, 2026   Case Laws Income Tax
    Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
    October 23, 2026   Case Laws Income Tax
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    Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
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    Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
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October 23, 2026   Case Laws Income Tax
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computation are finalised.
October 23, 2026   Case Laws Income Tax
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penalties.
October 23, 2026   Case Laws Income Tax
Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory violation.
October 23, 2026   Case Laws Income Tax
Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
October 23, 2026   Case Laws Income Tax
Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
October 23, 2026   Case Laws Income Tax
Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.
October 23, 2026   Case Laws Income Tax
Capital gains computation requires reliable proof of unquoted share acquisition cost; unsupported reconciliations cannot negate taxable gains.
October 23, 2026   Case Laws Income Tax
Software licence receipts and indirect foreign-share transfers remain outside Indian taxation under the India-Ireland treaty framework.
October 23, 2026   Case Laws Income Tax
Equity-oriented mutual-fund redemptions fall outside the share-alienation rule, while Mauritius treaty entitlement requires renewed anti-abuse review.
October 23, 2026   Case Laws Income Tax
Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
October 23, 2026   Case Laws Income Tax
Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
October 23, 2026   Case Laws Income Tax
Advance-tax liability beyond a lower-deduction certificate attracts mandatory interest, while correct interest computation requires reassessment after hearing.
October 23, 2026   Case Laws Income Tax
Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
October 23, 2026   Case Laws Income Tax
Educational exemption thresholds require aggregation of receipts from constituent sections of one recognised school, resulting in denial of exemption.
October 23, 2026   Case Laws Customs
Inquiry timeline compliance limits interim suspension of customs carrier operations, with suspension and public notice stayed pending appeal.
October 23, 2026   Case Laws Customs
Prior intimation failure requires fair market value restitution for disposed seized gold, subject to the pending confiscation appeal.
October 23, 2026   Case Laws Customs
Territorial jurisdiction under Article 226 depends on where the cause of action arises, not departmental headquarters or policy objections.
October 23, 2026   Case Laws Customs
Customs jurisdiction over rice-export payment issues failed where export records supported the declared destination and lawful remittances.
October 23, 2026   Case Laws Customs
Written Acceptance of Enhanced Customs Value Does Not Bar Challenges to Reassessment Based on Unsupported Import Data
October 23, 2026   Case Laws Customs
Foreign currency export violations permit confiscation, but redemption fines and penalties must reflect proportionality and proven participant roles.

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Home › Highlights › SEZ › 2026 › October, 2026 › This
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SEZ

Land parcels totalling 141.8714 hectares are de-notified from...

SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.

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SEZ October 22, 2026 Notifications
Land parcels totalling 141.8714 hectares are de-notified from the multi-product Special Economic Zone at Gopalpur, District Ganjam, Odisha, under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. The de-notification reduces the resultant notified SEZ area to 164.0449 hectares. The identified parcels in Badapur, Jagannathpur and Sindhigaon are intended for establishment of new industrial units in the domestic tariff area.
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