
ITAT Weekly Roundup: Key Rulings (Oct 5–10, 2026)
ITAT delivers significant rulings on assessments, transfer pricing, and procedural compliance during the week of October 5–10, 2026.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

ITAT delivers significant rulings on assessments, transfer pricing, and procedural compliance during the week of October 5–10, 2026.

The Central Board of Direct Taxes (CBDT) has notified the 6th Income Tax Amendment Rules, 2026, amending Rule 231 and Form 161 to include a new requirement for taxpayer disclosures.

57th GST Council proposes automation of refund processing and expanded input tax credit eligibility to improve business liquidity.

GST Council to insert new Rule 14B to simplify registration for small sellers on e-commerce platforms.

CBDT notifies 6th Income Tax Amendment Rules, updating Rule 231 and Form 161 for administrative clarity.
New e-way bill reforms restrict arbitrary interception and detention of goods in transit, clarifying jurisdictional limits and documentation requirements during inspections under the CGST Act.
The GST Council proposes raising the threshold for show-cause notices to ₹10,000 and replacing penalties with voluntary charges in minor defaults. These reforms aim to reduce litigation burden and promote compliance.
New GST refund reforms introduce automated processing, provisional refunds up to 90%, and revised timelines to reduce pendency. The changes aim to ease cash flow for businesses and streamline verification mechanisms.

DGFT extended the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme until December 31, 2026, with existing rates and value caps unchanged.

ITAT rules only ITOs, not DCITs, may issue assessment orders for corporate returns below ₹20 lakh in mofussil areas based on CBDT instructions.
RBI publishes full results of G-Sec auction: ₹23,000 crore 7.06% GS 2041 and ₹13,000 crore 7.43% GS 2076 issued. High bid volume reflects strong investor appetite despite rising yields.
RBI to auction ₹23,000 crore in Treasury Bills: 91-day, 182-day, and 364-day tenors. Auction dates set for October 14, 2026, with settlement on October 15.