Rectification under Section 129B(2) is limited to a patent, self-evident error of fact or law apparent from the record and cannot be used to seek reargument or reconsideration. A daily order sheet merely recording that the matter was heard and orders were reserved, without any recorded or approved indication of remand, does not establish that remand was contemplated. Where merits submissions were addressed in the final order, an unrecorded expectation of remand does not justify rectification; no mistake apparent from the record exists.

Humanitarian interim bail was not warranted where the spouse's metastatic ovarian carcinoma was stable, showed mild lesion reduction, and was managed through periodic day-care maintenance chemotherapy without an immediate emergency or critical procedure. The applicant's presence was not shown to be medically indispensable, and available family support was not shown to be inadequate. Alleged offence gravity, the applicant's position, and risks of flight, witness influence, and evidence tampering outweighed humanitarian considerations absent emergent or exceptional circumstances. Interim bail was declined, while limited custody parole for three specified days enabled a meeting with the spouse.

Classification of iron ore fines for export duty - Wet Metric Ton basis for determination of Fe content Fe-content basis for classifying exported iron ore fines for export duty as between Dry Metric Ton and Wet Metric Ton computation, and the moisture data to be used for WMT conversion - HELD THAT: - We agree with the learned Consultants for the appellants that the issue stands decided as early as 1997 by Hon'ble Supreme Court in the case of Union of India Vs Gangadhar Narsingdas Aggarwal... ... ...

Feeder-vessel freight as shipping profits under India-Malaysia DTAA - freight income from cargo transported through feeder-vessel or slot-hire arrangements Treatment of freight income from cargo shipped through feeder vessels not owned, leased or chartered by the assessee as profits from operation of ships under Article 8 of the India-Malaysia DTAA - HELD THAT: - The Tribunal found that the facts remained unchanged from the earlier years and that no contrary facts or law had been brought on r... ... ...

Unexplained money under section 69A - demonetised currency deposits and prior cash withdrawals - Enhanced tax rate on unexplained income under section 115BBE - prospective operation Unexplained money under section 69A - Demonetised currency deposits - Cash availability from prior withdrawals - Addition of demonetised currency deposits as unexplained money where the assessee claimed their source to be accumulated cash withdrawn in earlier years - HELD THAT: - Neither side established with coge... ... ...

Survey disclosure of alleged excess stock - Addition u/s 69B for alleged excess stock disclosed during survey on the basis of a tentative trading account HELD THAT: - The trading account furnished during survey was admittedly tentative and did not account for direct manufacturing expenses and salary and wages incurred before the survey. The corrected trading account, prepared from the books, was produced before the Assessing Officer and the appellate authority; the expense figures were not di... ... ...

Validity of reassessment for want of notice u/s 143(2) - Joint development agreement - transfer under part performance - Revision of assessment - erroneous and prejudicial order Validity of the assessment for absence of notice u/s 143(2) after the return filed in response to notice u/s 148 - HELD THAT: - The return filed in response to the notice u/s 148 was validated after the prescribed period and was treated by the Assessing Officer as invalid. Consequently, the question of issuing notice ... ... ...

Approval u/s 80G(5) - charitable trust operating service camps for pilgrims at religious places Entitlement of a charitable trust to approval u/s 80G(5) where one of its objects permits service camps for pilgrims at religious places - HELD THAT: - The Tribunal found that the trust's objects were directed towards the general public and the welfare of animals and birds. The object concerning service camps for pilgrims at religious places was not confined to any particular religion, communit... ... ...

Approval u/s 80G - religious expenditure within statutory threshold Entitlement of a trust having religious objects to approval under section 80G where the statutory threshold for expenditure on religious activities had not been examined - HELD THAT: - Before denying the claimed approval on the ground that the trust was religious in nature, the Commissioner was required to conclude, on analysis and reasons, that the trust had incurred expenditure exceeding five per cent of its total income to... ... ...

Merchant Discount Rate at 0.4 per cent will apply from October 15 to person-to-merchant UPI payments above Rs 2,000, payable by merchants and subject to a cap for high-value transactions. Individual transfers and most everyday merchant payments remain free, while eligible small QR-code merchants are exempt. Essential-service payments and capital-market transactions receive separate fee treatment, and a portion of MDR collections will support small-merchant UPI adoption.

Composition levy treatment under the Odisha Goods and Services Tax Act, 2017 is amended under the proviso to section 10(1) on the recommendations of the Goods and Services Tax Council. The entry in column (3) against serial number 4 in the relevant table is replaced with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The change is confined to that specified goods entry.

Tata Sons' board approved by majority vote the Executive Chairman's reappointment for a further five-year term after he reconsidered an earlier decision not to seek renewal. Tata Trusts contest the validity of the resolution, maintaining that the Articles of Association require affirmative votes from both Trust-nominated directors and that a dissenting vote renders a chairmanship resolution legally void. They also cite the accepted succession process and unresolved directorship status arising from a general meeting lacking quorum.

Covered persons must furnish FORM GST CMP-08 containing details of self-assessed tax payments. This additional Odisha GST compliance obligation applies to the quarter ending 30 June 2022 and must be completed by 31 July 2022. It specifies the prescribed form, reporting content, quarterly period, and filing deadline.

Reporting persons or entities receiving Form No. 97 declarations for transactions covered by rule 159 must furnish Form No. 98 electronically by 31 October for declarations received by 30 September and by 30 April of the following financial year for declarations received by 31 March. They must register on the Reporting Portal, obtain an ITDREIN, and upload digitally signed statements through the principal officer's credentials. Existing Form No. 61 registrants may use their existing ITDREIN and principal officer. Inaccuracies and Data Quality Report defects require correction statements, while inadvertently filed reports may be removed through deletion statements. Entities must maintain information-security, archival and retrieval procedures. The procedure applies from 15 September 2026; earlier-year reporting remains under Form No. 61.

Recognition of NSE Clearing Limited as a clearing corporation is renewed for a three-year period from 3 October 2026 to 2 October 2029. The renewed recognition is subject to compliance with conditions specified from time to time and any further conditions that may be prescribed or imposed. The renewal permits the clearing corporation to continue operating within the applicable securities-market regulatory framework during that term.

Recognition of Metropolitan Stock Exchange of India Limited under the Securities Contracts (Regulation) Act, 1956 is renewed for one year, from 16 September 2026 to 15 September 2027, for contracts in securities. The renewal is subject to compliance with conditions prescribed or subsequently imposed by SEBI from time to time. The exchange may continue operating under the renewed recognition during that period, subject to those regulatory conditions.

Tariff values for specified imports are substituted under the customs valuation framework with effect from 16 September 2026. Listed edible oils, including crude and refined palm oil, palmolein and soybean oil, are valued between US$1,219 and US$1,268 per metric tonne, while brass scrap is valued at US$8,218 per metric tonne. Specified gold forms, including qualifying concessional imports and identified bullion and coins, carry a tariff value of US$1,373 per 10 grams; specified silver forms carry US$2,028 per kilogram. Areca nuts remain at US$11,574 per metric tonne. These substituted values govern customs valuation of the identified goods.

Physical presence of goods in an intermediate State therefore does not alone create authority to detain, seize, penalise or confiscate. Cross-empowerment is functional and taxpayer-linked, preserving the single-interface administrative structure without creating geographically unlimited enforcement power. Where verification establishes that both origin and destination lie outside the intercepting State, the officer may verify documents, identify and record apparent discrepancies, and communicate them to the proper officers of the consignor and consignee, but lacks coercive jurisdiction over a pure transit supply.

Under section 128 of the Odisha Goods and Services Tax Act, 2017, the fifth proviso is amended by substituting the prescribed date of 30 June 2022 with 28 July 2022. The amendment, made on the recommendations of the Goods and Services Tax Council, solely moves the temporal date specified in that proviso; no other alteration is set out.

For ten years from publication, eligibility for appointment as a Technical Member (State) is available to a Government of Goa officer who has completed at least twenty-five years of Government service as a Gazetted Officer, replacing the requirement of twenty-five years' service in Group A or an equivalent grade. All remaining appointment conditions continue to apply, and actions taken or omitted before supersession remain unaffected.