HON'BLE MR. JUSTICE SANJIV KHANNA AND HON'BLE MS. JUSTICE BELA M. TRIVEDI For the Petitioner : Mr. Arijit Prasad, Sr. Adv. Mr. Sandeep Chilana, Adv. Ms. Priyajeet Chatterjee, Adv. Mr. Shambhavi Sinha Shekhar, Adv. Mr. Abdullah Tanveer, Adv. Mr. Alok Tripathi, AOR For the Respondent : None ORDER We do not find any good ground and reason to interfere with the impugned judgment and hence, the special leave petition is dismissed. Pending application(s), if any, stand disposed ... ... ...

SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessee : Dr. Rakesh Gupta, Advocate, Shri Deepesh Garg, Advocate Department : Shri P.N. Barnwal, CIT-DR ORDER PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order dated 21.03.2023 of the Ld. Principal Commissioner of Income Tax, Rohtak ("PCIT") passed by him under section 263 of the Income Tax Act, 1961 (the "Act") pertaining to Assessment year ("AY") 2018-19. 2. The as... ... ...

Foreign LTC/LFC payments for itineraries containing an overseas leg are outside the Section 10(5) exemption, which is confined to actual eligible domestic travel subject to Rule 2B shortest-route and fare conditions. Under Section 192, employers must include known non-exempt payments in estimated salary and deduct tax; they cannot disregard available claim records showing foreign or circuitous travel. A recovery restraint does not automatically suspend the deduction obligation. Section 201 recipient-compliance conditions, interest, and penalty based on reasonable cause require separate analysis.

Section 74 extended limitation under the CGST Act applies only where a tax shortfall, erroneous refund or wrongful input tax credit arose by reason of fraud, wilful misstatement or suppression of facts to evade tax. A show cause notice must plead foundational facts linking deliberate conduct to the alleged evasion; a mismatch, short payment, audit objection or mechanical use of statutory terms is insufficient. The proper officer must independently form the required satisfaction. Section 75 prevents an adjudicating order from adding grounds beyond the notice, so deficient fraud allegations cannot be cured later. Section 74 applies through Financial Year 2023-24, while Section 74A introduces a unified notice regime for later periods.

Designation of the Group Coordinator, Cyberlaw Division, as the Designated Officer is made under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009. The role is assigned to a Central Government officer not below Joint Secretary rank for the applicable public-information blocking procedure and safeguards.

Under section 70(1) of the Information Technology Act, 2000, the Central Government declares the TETRA Secured Communication System Network, including its installed hardware and software, to be a protected system. The designation covers installations at specified Operation and Control Centres, Security Lines, the Traffic Control Room, Jawaharlal Nehru Stadium, the Games Operation Centre, and the CATS Local Control Room.

India-EFTA TEPA establishes reciprocal market-access commitments, with EFTA coverage extending to most Indian exports and full coverage for non-agricultural products. Tariff predictability is intended to support investment planning, supply-chain development and longer-term business partnerships. Agricultural opportunities may arise where duties have been reduced to zero. Article 7.1 includes an investment commitment under which the EFTA States are to aim to increase foreign direct investment into India and facilitate employment generation within specified implementation periods.

Special leave to appeal in a customs dispute was granted, and an interim stay was directed pending further proceedings. The hearing was expedited, requiring the matter to proceed on an accelerated timetable. The operative directions address only admission of the special leave appeal, interim protection, and prioritisation of hearing; no substantive customs issue or final determination is stated.

India-U.S. trade and investment engagement was pursued through discussions with leading United States companies on expanding investment, partnerships and commercial operations in India. Financial-sector discussions addressed private equity, asset and wealth management, insurance, and financial services, including prospective engagement aligned with the objective of insurance access for all by 2047.

Monetary Policy Committee increased the policy repo rate under the liquidity adjustment facility by 25 basis points to 5.50 per cent and changed the stance to calibrated tightening. The standing deposit facility rate became 5.25 per cent, while the marginal standing facility rate and Bank Rate became 5.75 per cent. The stance excludes near-term rate cuts; future action may comprise a rate hike or pause, contingent on growth, inflation, underlying price pressures, second-round effects and demand impulses.

Interest awarded under section 28 of the Land Acquisition Act, 1894 is treated as an accretion to enhanced compensation rather than interest on delayed payment taxable as income from other sources under section 145A(b) read with section 56(2)(viii) of the Income-tax Act. It consequently forms part of enhanced compensation assessable as capital gains under section 45(5). Where an assessment adopts this plausible view, revisionary jurisdiction cannot be invoked merely because the revisionary authority prefers a different tax treatment. Revision treating such interest as income from other sources is invalid.

Digital Signature Certificates and Certificate Revocation Lists must conform to the Digital Signature Certificates Interoperability Guidelines. Certifying Authorities must apply prescribed cryptographic standards and comply with Identity Verification Guidelines, India PKI certificate policy requirements, and applicable guidelines for Time Stamping and OCSP services. Changes to subscriber identity-verification methods must be incorporated into Certification Practice Statements and approved. Application forms no longer require personal submission, while identity and residence verification follow the Certification Practice Statement and Identity Verification Guidelines.

Electronic GST refund processing requires portal filing of FORM GST RFD-01 with prescribed statements, undertakings and uploaded records; no physical submission is required. ARN generation marks filing and triggers electronic acknowledgement or deficiency memo. A deficient claim ceases to be processed, ledger debits are automatically re-credited, and a corrected claim must be filed afresh within the statutory limitation period. Assigned officers issue the sanction and payment orders for all tax heads, with bank validation preceding payment. Provisional or final sanction, rejection, recovery, re-credit and adjustment follow prescribed electronic forms and safeguards.

Interest received on compensation or enhanced compensation is taxable on receipt basis under the head "Income from other sources," subject to the statutory deduction available for such interest. Post-Ghanshyam amendments specifically govern this treatment and prevent interest under the Land Acquisition Act from retaining the character of exempt compensation. Accordingly, interest on enhanced compensation for compulsory acquisition of agricultural land does not qualify for the agricultural-land compensation exemption and is not taxable as capital gains.

Ex parte dismissal of an income-tax appeal for non-appearance, coupled with a decision on merits without effective representation, engages the requirements of fair hearing and natural justice. The assessee must have an opportunity to place relevant evidence before the first appellate authority. Where that opportunity has not been effectively available, the appellate matter requires fresh adjudication after a hearing, rather than retaining a dismissal based on non-appearance and merits decided without adequate representation.

Commencement of the Digital Personal Data Protection Act, 2023 is phased in three stages. Specified provisions, including sections 1(2), 2, 18-26, 35, 38-43, and section 44(1) and (3), operate immediately upon publication in the Official Gazette. Section 6(9) and section 27(1)(d) commence after one year. The remaining specified provisions, including sections 3-5, 7-17, 28-34, 36 and 37, commence after eighteen months.

Financial penalties are graded for personal-data non-compliance. A Data Fiduciary may face penalties for inadequate security safeguards or failure to notify the Board or affected Data Principal of a breach. Additional penalties apply to obligations concerning children and Significant Data Fiduciaries, while Data Principal duties, voluntary undertakings, and residual contraventions carry separate penalty exposure.

Section 44 makes consequential amendments connected with the Digital Personal Data Protection Act, 2023. It revises the listed Appellate Tribunals under telecom regulation, omits section 43A and a rulemaking provision under the Information Technology Act, 2000, and extends the section 81 proviso to preserve operation of the Digital Personal Data Protection Act, 2023. It also substitutes the Right to Information exemption with wording covering information relating to personal information.

The Central Government may issue Official Gazette orders necessary or expedient to address obstacles in implementing the Digital Personal Data Protection Act, 2023, provided the orders remain consistent with its provisions. The power cannot be exercised after three years from commencement, and every order must be laid before each House of Parliament as soon as practicable.

Central Government may amend the Schedule by notification, subject to a ceiling preventing any specified penalty from exceeding twice the amount originally specified. Each notified amendment has statutory force and takes effect on its notification date. The power permits revision of scheduled penalties within the prescribed ceiling, with immediate commencement through notification.