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    October 24, 2026   Case Laws VAT / Sales Tax
    Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
    October 23, 2026   Notes Customs
    Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
    October 23, 2026   Notes Customs
    Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
    October 23, 2026   Notes GST
    Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
    October 23, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditio...
    October 23, 2026   Circulars SEBI
    Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
    October 23, 2026   Case Laws GST
    Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
    October 23, 2026   Case Laws GST
    GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
    October 23, 2026   Case Laws GST
    Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.
    October 23, 2026   Case Laws GST
    GST Order Communication Determines Appeal Limitation Where Improper Portal Upload Denies Effective Notice and Requires Reasoned Delay Consideration
    October 23, 2026   Case Laws GST
    Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.
    October 23, 2026   Case Laws GST
    Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.
    October 23, 2026   Case Laws GST
    Transitional refund eligibility for reverse-charge tax on external borrowings survives absent assessment or adjudication proceedings.
    October 23, 2026   Case Laws GST
    Portal-only GST order service may not trigger appeal limitation when authorities know the taxpayer ceased manufacturing.
    October 23, 2026   Case Laws GST
    Input tax credit reversal requires review of reconciliations and disclosed grounds before fresh verification of stock transfers.
    October 23, 2026   Case Laws GST
    Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
    October 23, 2026   Case Laws GST
    Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
    October 23, 2026   Case Laws GST
    GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficien...
    October 23, 2026   Case Laws Income Tax
    GAAR scrutiny of listed-share bonus transactions fails where market trades lack a planned arrangement or controlled tax outcome.
    October 23, 2026   Case Laws Income Tax
    Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
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October 24, 2026   Case Laws VAT / Sales Tax
Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
October 23, 2026   Notes Customs
Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
October 23, 2026   Notes Customs
Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
October 23, 2026   Notes GST
Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
October 23, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditions.
October 23, 2026   Circulars SEBI
Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
October 23, 2026   Case Laws GST
Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
October 23, 2026   Case Laws GST
GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
October 23, 2026   Case Laws GST
Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.
October 23, 2026   Case Laws GST
GST Order Communication Determines Appeal Limitation Where Improper Portal Upload Denies Effective Notice and Requires Reasoned Delay Consideration
October 23, 2026   Case Laws GST
Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.
October 23, 2026   Case Laws GST
Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.
October 23, 2026   Case Laws GST
Transitional refund eligibility for reverse-charge tax on external borrowings survives absent assessment or adjudication proceedings.
October 23, 2026   Case Laws GST
Portal-only GST order service may not trigger appeal limitation when authorities know the taxpayer ceased manufacturing.
October 23, 2026   Case Laws GST
Input tax credit reversal requires review of reconciliations and disclosed grounds before fresh verification of stock transfers.
October 23, 2026   Case Laws GST
Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
October 23, 2026   Case Laws GST
Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
October 23, 2026   Case Laws GST
GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficient.
October 23, 2026   Case Laws Income Tax
GAAR scrutiny of listed-share bonus transactions fails where market trades lack a planned arrangement or controlled tax outcome.
October 23, 2026   Case Laws Income Tax
Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction.

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

Rectification under section 154 is unavailable for issues...

Debatable MAT credit components cannot be reduced through rectification for an alleged mistake apparent from the record.

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Income Tax October 23, 2026 Case Laws HC
Rectification under section 154 is unavailable for issues requiring debate or interpretation, because such matters are not mistakes apparent from the record. Inclusion of surcharge and education cess in minimum alternate tax credit was treated as debatable. Consequently, reducing credit previously allowed through rectification exceeded the permissible scope of section 154, and restoration of the credit was sustained.
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