NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [G.O.Ms.No.184, Commercial Taxes and Registration (B1), 30th December 2021, Margazhi 15, Pilava, Thiruvalluvar Aandu-2052.] No. SRO A/24(d)/2021 In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, he... ... ...

Sections 69A and 69C require proof of the assessee's ownership of money and actual unexplained expenditure; uncorroborated third-party statements, WhatsApp communications, and diary entries showing third-party cash movement do not alone satisfy those conditions. Where records establish only cash-transportation activity or an integrated receipt-and-payment flow, gross receipts and payments cannot be taxed separately; tax is confined to proven commission income or net receipt. Alleged interest and cash differentials require evidence of an independent unexplained accretion or income attributable to the assessee. By contrast, the stamp-duty differential on immovable property is taxable under Section 56(2)(x)(b) where the adopted value exceeds consideration beyond the prescribed limit and remains unrebutted.

Section 5 of the Limitation Act, 1963 applies to a special statutory appeal through Section 29(2) unless the governing enactment excludes it expressly or by necessary implication. A special limitation period alone is insufficient to exclude condonation. Restrictive language, a defined maximum condonable period, or a complete statutory limitation code may create a non-extendable outer limit. Section 9 of the Chhattisgarh Rajya Suraksha Adhiniyam contains a 30-day appeal period and excludes certified-copy time, but lacks an express bar or outer condonation ceiling; delay may therefore be considered upon proof of sufficient cause.

SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER For the Assessee : Shri Mohd. Afzal For the Revenue : Shri P. Chandra Sekhar, DR ORDER PER A. MOHAN ALANKAMONY, A.M: This appeal is filed by the assessee against the order of the Ld. Principal Commissioner of Income Tax-3, Hyderabad in F. No. Pr. CIT3/Hyd/263/2018-19, date 28/02/2019 passed U/s. 143(3) r.w.s 263 of the Act for the A.Y. 2014-15. 2. The assessee has raised eight grounds in its a... ... ...

Eligible listed issuers regulated by SEBI, RBI, IRDAI or PFRDA may privately place debt securities without appointing a merchant banker if all prescribed conditions are met. The issuer must have been listed for at least one year, have no pending SEBI or stock-exchange fines or penalties for applicable listing-compliance breaches, and have no payment default during the preceding three financial years or current financial year, supported by a statutory auditor's certificate. The debt must generally be senior, secured by a first or pari passu charge, and rated at least AA-, based on the lowest rating where multiple ratings exist. Stock exchanges must prescribe operational disclosures and monitor compliance. The changes apply immediately.

Listed Central Excise and Service Tax appeals filed on or after 1 July 2017 are reassigned, in partial modification of the earlier allocation order, to the designated Commissioners of the Kolkata Appeal-II and Howrah Commissionerates. The reassignment covers the appeals identified in the annexure for disposal through Orders-in-Appeal under the Central Excise Act, 1944 or the Finance Act, 1994, as applicable. It governs pre-GST matters concerning acts or omissions before the Central Goods and Services Tax Act, 2017 came into force.

Exporters at Non-EDI Customs locations must furnish physical Export Declaration Forms (EDFs) specifying the full export value at the time of export. Customs Commissioners must ensure that EDFs are authenticated by the specified authority and forwarded to the Authorised Dealer named in the form. Wherever practicable, transmission must occur electronically from a single official Government email address to reduce misuse and forged-document risks, with internal records maintained for all authenticated and forwarded EDFs. EDI-port EDFs remain deemed submitted with the Shipping Bill. Non-EDI locations must implement this mechanism from 1 October 2026.

Chennai Container Terminal's O Yard CFS is declared a customs area under section 8(b) of the Customs Act, 1962, for imported FCL and LCL cargo, including unaccompanied baggage, arriving from Kamarajar Port, and for export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs procedures. The declaration takes effect on 30 September 2026.

Hon'ble Sudhir Agarwal,J. and Hon'ble Ravindra Nath Mishra-II,J. For the Appellant :- Shashank Dhaon For the Respondent :- Manish Misra ORDER 1. Heard learned counsel for the parties. 2. This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") has arisen from judgment and order dated 16.06.2015 passed by Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal") in Income Tax Appeal No. 135/LKW/2013, Deputy Commissione... ... ...

Chennai Container Terminal Pvt Ltd's O Yard CFS is appointed custodian under section 45(1) for imported goods landed at Kamarajar Port and received at the CFS until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect on 30 September 2026.

Natural justice concerns arise where an appellate order records that written submissions and supporting documents were filed and considered on the hearing date, while the stated position is that only an adjournment request seeking additional time for a written submission and paper book was made. The issue concerns rectification of the appellate order in an income-tax appeal challenging a rectification order issued in response to a processing intimation.

Dabhol Port is specified for unloading machinery and equipment for the Ratnagiri Gas and Power Private Limited Power Project, unloading liquefied natural gas and naphtha, and loading for export machinery and equipment imported for that project. It is also specified for Square Port Shipyard Private Limited to unload goods for vessel manufacture and repair, import ships, barges, similar vessels and rigs for repair, and export such vessels and rigs.

S.C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ. Mr.B.V.Jhaveri, for the Appellant. Mr.P.C.Chhotaray, for the Respondent. ORDER P.C.: 1 This Appeal by the Assessee challenges the order passed by the Income Tax Appellate Tribunal dated 21.10.2011 in Income Tax Appeal No.5002/Mum/2008. The Assessment Year in question is 2004­ 2005. 2 Though the Tribunal's order decides the cross appeals all that we are concerned in the present Appeal is with a question projected by Mr.Jhaveri... ... ...

Competition Commission of India approval permits BCPE Wellbeing Holdco Two Limited and Integral Investments Asia IV Limited, funds managed or advised by Bain Capital, to acquire sole control over Omega-Meyer Limited and Meyer Organics Private Limited. The target businesses provide nutraceuticals globally and in India, while Meyer Organics Private Limited also produces and supplies certain over-the-counter and prescription finished-dose pharmaceuticals in India.

Competition Commission of India approval covers the acquisition by Concessoc 41 SAS of the entire shareholding in Vishavari Tollway Private Limited and nine special purpose vehicles. The target entities operate designated national-highway stretches in Andhra Pradesh, Odisha and Gujarat, while Vishavari Tollway Private Limited provides operation and maintenance and engineering, procurement and construction services for those highway assets.

Competition Commission of India approved the proposed combination involving CPP Investment Board Private Holdings (4) Inc.'s acquisition of certain shareholding in Prestige Hospitality Ventures Limited. The target is an Indian public limited company within the Prestige group and owns and develops hospitality assets, including hotels and serviced apartments. The acquirer is incorporated in Canada and is managed by Canada Pension Plan Investment Board.

Merger-control approval covers the proposed internal JSW Group restructuring through amalgamation of BMM Ispat Limited into JSW Steel Limited. The amalgamation would convert the group's majority interest in BMM into full ownership and is intended to enhance operational, financial and organisational efficiencies through economies of scale, resource pooling and capital rationalisation. BMM is commercially integrated in the group's supply chain through intra-group sales and procurements.

Equality before law in public-service pay matters requires consideration of whether employees in the same cadre, governed by the same pay rules and affected by a common anomaly, are identically situated for revised pay-scale fixation. Similar relief should ordinarily follow, subject to verification of eligibility and exceptions such as delay, acquiescence, or party-specific judgments. Pay fixation and arrears require separate consideration, with continuing wrong principles and limitations remaining relevant. Authorities should assess entitlement and issue reasoned orders rather than compel repetitive litigation.

Differential income-tax-return due dates affect the period available to claim deductions for outstanding statutory sums under section 43B and to deposit TDS/TCS. Business taxpayers filing on a presumptive or non-audit basis face an earlier deadline than audit and transfer-pricing cases, creating a shorter payment window. A proposed corrective mechanism would permit an estimated deduction claim for qualifying payments expected by a later specified date, with a corresponding disallowance in the following year for amounts not paid.

Rule 110 establishes a two-stage filing process. Electronic submission produces a Provisional Acknowledgement and filing reference, which confirm receipt and commence Registry scrutiny but do not establish that the appeal is complete or maintainable. Under the Explanation to Rule 110(4), an appeal is treated as filed only upon issuance of the Final Acknowledgement containing the appeal number. A missing pre-deposit may consequently operate as a curable filing defect where the Registry permits correction and the appellant pays within the allowed defect-removal period before Final Acknowledgement.