Section 74's five-year limitation applies only where fraud, wilful misstatement or suppression of facts to evade tax provides the statutory basis for the demand. Section 61 return scrutiny and Section 65 audit are separate processes; prior audit findings or Section 73 action do not automatically bar a later Section 74 notice where scrutiny identifies a materially distinct unreconciled input tax credit discrepancy. Departmental knowledge is relevant only if the later notice rests on identical disclosed facts and grounds. At the notice stage, the taxpayer must contest duplication, computation and the alleged intent to evade in reply. If an appellate authority, tribunal or court finds Section 74 ingredients unestablished, Section 75(2) permits treatment of the notice under Section 73, subject to limitation and sustainable underlying liability.

Input tax credit for construction of immovable property used in a rental business remains subject to statutory blocked-credit restrictions. Although renting is a taxable supply of services, the general business-use entitlement does not override the bar on works contract services for construction or goods and services used to construct immovable property on the taxpayer's own account. Taxable rental income alone neither meets the exception for further supply of works contract services nor establishes that a building is qualifying plant. Eligibility may depend on a fact-specific functionality analysis or proof that expenditure relates to a foundation or structural support integral to identified plant and machinery. Claims must also satisfy ti.....

Zandu Foundation for Health Care is approved as a research association for scientific research under the Income-tax Act, for the specified statutory purpose. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued SIRO approval, compliance with prescribed conditions, annual submission of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 donation certificates to donors.

Ashoka Trust for Research in Ecology and the Environment is approved as an other institution for scientific research under the Income-tax Act, subject to continuing SIRO approval for every effective tax year. It must comply with prescribed conditions, file the annual donation statement in Form 15 by 31 May following the relevant tax year, and issue donors Form 16 certificates stating donation amounts. The approval applies for tax years 2026-27 through 2030-31.

Schizophrenia Research Foundation (I), Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, for tax years 2026-27 through 2030-31. The approval remains conditional on continuous SIRO approval for each effective tax year, compliance with prescribed requirements, annual preparation and delivery of the donation statement in Form 15 by 31 May following the relevant tax year, and issuance of Form 16 donation certificates to donors. These conditions govern the institution's continued eligibility under the approval.

From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.

CBDT extended, for Assessment Year 2026-27, the due date for furnishing returns of income by persons covered under serial number 2 of Explanation 2 to section 139(1), from 31 October 2026 to 21 November 2026. The specified date for furnishing the corresponding tax audit report is consequently extended to 21 October 2026 under the Explanation to section 44AB. The extensions apply to the relevant previous year 2025-26.

Special Notified Zone operations for rough-diamond viewing, auction and sale are permitted at Surat International Diatrade Centre in Surat Diamond Bourse, subject to written Customs authorisation, approval of the premises as a customs area, and appointment of the proposed custodian upon compliance with cargo-handling requirements. Eligible foreign mining companies may import rough diamonds only by air cargo, supported by prescribed value, insurance and Kimberley Process documentation. Sold whole lots require buyer-filed bills of entry, valuation based on the mining company's sale invoice, duty payment and out-of-charge before removal. Unsold lots must be re-exported under a shipping bill within 75 days. SIDC and the custodian bear responsibility for security, custody, accounting, delivery and re-export; the former site is to be de-notified after operationalisation.

Challenges to inclusion of village land within municipal limits require locus standi and a concrete cause of action; persons without village-panchayat office or pleaded special injury cannot maintain such a challenge. Altering municipal territorial limits under the Haryana Municipal Corporation Act, 1994 is a legislative function. Where a boundary extension remedies bifurcation of village revenue estates, is requested by the municipal corporation, and the statute does not expressly require further consultation or objections, principles of natural justice do not apply. The boundary adjustment consequently remains effective despite no separate consultation with village panchayats.

Customs sample testing for specified goods is temporarily routed to outside laboratories for two months to address pending test reports at the DYCC Laboratory, JNCH. Importers or owners of the goods must bear the testing costs under section 145 of the Customs Act, 1962. Specific operational difficulties may be raised with the Deputy or Assistant Commissioner of Customs in charge of DYCC, JNCH.

Section 127 of the Income-tax Act requires the competent authority to give a reasoned determination when an assessee objects to a proposed transfer of jurisdiction. A transfer order cannot merely state that objections were considered and found untenable; it must disclose reasons and address the assessee's submissions. Failure to record reasons invalidates the transfer order and requires fresh determination after proper consideration of the objections.

EPCG exemption for capital goods retained on debonding from a 100% EOU is not defeated by procedural deficiencies where substantive scheme conditions are met. Port registration of an EPCG authorisation is inapplicable, or merely procedural, when goods were originally imported under the EOU scheme rather than cleared against an EPCG authorisation at import. Furnishing the authorisation during the exit process, allowing its debit, providing an undertaking covering future duty shortfall despite a non-prescribed format, fulfilling export obligation, and obtaining a no-dues certificate establish substantive compliance.

Cash deposits in a bank account could not be assessed as unexplained money of a dissolved partnership firm under section 69A where bank confirmations showed that, after dissolution, the account was operated by its proprietor. Continued linkage of the former firm's PAN to the account did not establish that the deposits belonged to that firm. As the deposits had already been examined in the proprietor's assessment and accepted as cash sales, taxing them again in the dissolved firm's hands would result in double taxation; the unexplained-money addition was therefore unsustainable.

Order XLI Rule 31 of the Code of Civil Procedure requires an appellate judgment to identify points for determination, decide them with reasons, and specify relief when varying or reversing a decree. A first appeal entails rehearing on facts and law, requiring conscious consideration of the issues, evidence, and parties' contentions. Mere narration of pleadings followed by modification of the trial court decree, without adequate factual and legal reasoning, does not meet these appellate adjudication requirements. Such a deficient first-appellate judgment requires fresh disposal in accordance with law.

Upfront lease premiums for land may be exempt from GST under Entry 41 where a lease runs for at least thirty years, the lessor has the prescribed government ownership status, and the plot is used for industrial operations or recognised financial-services infrastructure. Industrial use requires actual manufacturing or comparable physical operations, while financial-business infrastructure requires market-facing financial services rather than internal corporate accounting. Exclusive allotted use is mandatory, and a change of land use may result in tax, interest, and penalty liability. Procedural omissions may be excused, but substantive eligibility conditions require strict compliance.

Rectification provisions are treated as requiring the competent income-tax authority to issue a written order making an amendment or refusing an application by an assessee, deductor, collector, or specified appellate applicant. The order must be passed within six months from the end of the month of receipt, subject to the four-year amendment limitation and statutory exceptions. Adverse amendment requires notice and a reasonable hearing. By analogy with deemed registration following non-disposal of a statutory application, non-disposal of a rectification application without objection or rejection is argued to permit deemed allowance.

Validity of GST portal-based service is under examination where a show-cause notice and adjudication order were uploaded under less visible portal tabs. Section 169 of the CGST Act includes making communications available on the Common Portal among permitted service modes. Competing interpretations treat portal availability either as insufficient without effective communication or as an independent, complete mode of service. The issue bears on ex parte adjudication, recovery action, appeal limitation, and principles of natural justice.

Section 5 of the Income-tax Act, 2025 substantially retains the scope-of-total-income framework under the Income-tax Act, 1961. Residents are taxable on Indian receipts, Indian accruals, and foreign accruals, subject to the restricted inclusion of foreign income for persons who are not ordinarily resident. Non-residents are taxable on Indian receipts and Indian accruals. Foreign income is not deemed received merely because it appears in an Indian balance sheet, and income included on accrual cannot be included again on receipt.

Seriousness of purpose need not become heaviness of personality. Constructive humour allows professionals to view mistakes, pressure and disagreement in proportion, respond with judgment rather than impulse, and prevent confidence from becoming ego or responsibility from becoming emotional strain. In leadership, respectful humour can encourage early disclosure of problems, candid feedback, trust and morale without weakening standards. Humour must remain context-sensitive, inclusive and non-humiliating; sarcasm, personal ridicule and jokes based on personal traits or mistakes undermine dignity, particularly where power is unequal. Achievement is best accompanied by humility, gratitude and sustained human connection.

The PCT provides a unified international patent-filing route that preserves foreign filing options while deferring many country-specific decisions and expenses. It does not grant an international patent; enforceable rights arise only after national or regional examination and grant. Indian corporates should file within the priority period, ensure ownership, confidentiality and inventor details, and comply with Section 39 requirements before foreign filing where applicable. International search results and written opinions provide non-binding patentability information, while national-phase entry, freedom-to-operate analysis and portfolio management remain necessary.