Risk-based selective physical boarding of vessels at Paradeep, Dhamra and Gopalpur ports will be based on advance profiling of compliance history, voyage details, ports of call, itinerary, cargo, and declarations concerning crew effects, stores and satellite devices. Port operators must provide weekly berth lists, while the Boarding Section must assess risk and report physical boardings with recorded justifications. Where physical boarding is not selected, the master and shipping agent remain responsible for accurate, complete and truthful electronic declarations and compliance with customs requirements for onboard stores. Masters must safeguard declared stores and prevent unlawful unloading or consumption, while agents must promptly report logistical, itinerary and documentation changes. Cargo discharge and sailing operations proceed upon Entry Inward and advance port clearance.

Sea Cargo Manifest and Transhipment Regulations, 2018 will be operationalised across ports in phases from 1 September 2026. Cochin Port is scheduled for implementation from 21 September 2026. Shipping lines, shipping agents and other stakeholders operating through Cochin Customs must comply with the framework and timely file prescribed electronic messages through the Customs Automated System to facilitate smooth cargo operations and clearance.

SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HON'BLE JUDICIAL MEMBER For the Assessee : Pramod Vaidya, Adv. & Samir C. Anvekar, CA For the Revenue : K.M. Mahesh, Ld. DR (Respondent) ORDER PER GEORGE MATHAN : 1. These are appeals filed by the Assessee against the orders of CIT(A)-VI, Bangalore in ITA Nos. 265/266/ACIT, CC Panaji/CIT(A)-VI/ B'lore/2013-14 dt. 11.9.2014 for A.Ys 2006-07 & 2007-08, ITA No. 267/ACIT, CC Panaji/CIT(A)-VI/ B'lore/2013-14 dt. 11.... ... ...

Rectification of mistake apparent from record - Adjudication beyond grounds of appeal - Deduction u/s 80P(2)(d) Rectification of an appellate order adjudicating deduction under section 80P(2)(d) despite no ground relating to that deduction having been raised in the appeal - HELD THAT: - Rectification is confined to an error evident from the record and not admitting of two views; it cannot be used to review an order where determination requires debate or reconsideration of a view formed after ... ... ...

Unsecured loan credits - identity, creditworthiness and genuineness - Consequential disallowance of interest on unsecured loans - transaction-wise fund trail through a joint overdraft account was not clear HELD THAT: - The combined overdraft account statement did not permit transaction-wise verification of the alleged loan credits, and the purpose of the account and loan transactions remained unexplained. Since certain details were either not furnished before, or were not clearly presented to... ... ...

Tax deduction at source on LTC/LFC reimbursement involving foreign travel - Failure to adjudicate limitation ground in TDS-default proceedings Failure to adjudicate limitation ground in TDS-default proceedings - Failure to decide the limitation challenge to the orders treating the deductor as an assessee in default for A.Y. 2013-14 and 2014-15 - HELD THAT: - The first appellate authority had not adjudicated the limitation ground. The Tribunal admitted the acknowledgements of TDS statements as... ... ...

Unexplained cash deposits - proof of source - Substantiation of the stated sources for cash deposits in the assessee's bank account HELD THAT: - The source attributed to opening cash in hand and family savings was unsupported by material and could not be accepted. However, the bank certificate established that the remaining deposits represented cash withdrawn through cheques by persons acting on the assessee's behalf; the explanation was therefore accepted to that extent. [Paras 7, 8] ... ... ...

Addition for unexplained cash deposits during demonetisation - Cash deposits from accumulated salary savings - Proof of source through salary records and bank statements HELD THAT: - The assessee substantiated the stated source through salary slips and bank statements showing availability of sufficient funds. The explanation could not be rejected merely on presumptions that cash could not have been retained for several years or deposited on multiple occasions during demonetisation. [Paras 5] ... ... ...

Registration of charitable trust under section 12A - Exemption of registered charitable trust u/ss 11 and 13 Registration of charitable trust under section 12A - Status of the assessee as a trust registered under section 12A - HELD THAT: -HELD THAT: - The registration certificate had been furnished during assessment, and no material established that the registration had been cancelled. The Revenue, being custodian of registration records, could not deny the registration merely because its rec... ... ...

Characterisation of income surrendered during survey, arising from unrecorded business receipts reflected in godown construction, business advances and stock discrepancies - business income versus unexplained investment HELD THAT: - The surrendered income was recorded in the books and returned as business income. The survey statement linked the godown construction, business advances and stock discrepancies to business receipts, and no material established any parallel activity or alternative ... ... ...

Condonation of delay - bona fide pursuit of alternative remedy - Addition u/s 153A - Search assessment - additions based on incriminating material Condonation of delay in filing the appeal after pursuing a rectification application - HELD THAT: - Pursuit of an alternative remedy may constitute sufficient cause only where it is prosecuted bona fide and without negligence or deliberate delay. No material established the appellant's bona fides in pursuing rectification; the dismissal of that... ... ...

Condonation of delay in filing first appeal - Unexplained cash deposits during demonetisation in brick-kiln business - Retrospective applicability of enhanced tax rate for unexplained income Condonation of delay in filing first appeal - Substantial justice over technical considerations - HELD THAT: - The assessee's illness, the material placed by the legal heir and the subsequent death of the assessee constituted sufficient cause. Where technical considerations conflict with substantial j... ... ...

Royalty - Global Brand, Communications and Technology/Knowledge Management services under India-UK DTAA - Copyrighted article - absence of transfer of copyright - Information concerning commercial experience-internal support services Whether Payments under the Shared Services Agreement for Global Brand, Global Communications and Global Technology / Knowledge Management services is to be treated as royalty under Article 13(3) of the India-UK DTAA, attracting withholding under section 195? - HE... ... ...

Bogus purchases of diamonds - burden of proof - Reassessment on tangible information of accommodation entries Unexplained expenditure on bogus diamond purchases - Burden to prove genuineness of purchases - Addition as unexplained expenditure in respect of purchases of diamonds from an alleged accommodation-entry provider - HELD THAT: - The supplier concern was found to be a paper entity issuing accommodation bills without actual diamond trading. The assessee neither rebutted the adverse mater... ... ...

Judicial discipline where identical issue is pending before Supreme Court - Stay of reassessment proceedings to prevent multiplicity of litigation Continuation of reassessment proceedings under the impugned reassessment notice while its validity was pending consideration before the Supreme Court - HELD THAT: - As the legality of the impugned reassessment notice involved an issue already pending before the Supreme Court, judicial discipline required the Court to refrain from expressing an opin... ... ...

Thiruvananthapuram, Sep 19 (PTI) BJP Keralam president Rajeev Chandrasekhar on Saturday alleged a "fixed match" between the Congress and the CPM over the CMRL-Exalogic case, in which former Chief Minister Pinarayi Vijayan's daughter is under the ED radar. He said Chief Minister V D Satheesan had made Vijayan's alleged corruption an issue and that his party had sought votes in the name of that corruption. In a post on X, Chandrasekhar said, that while corruption was a breach of trust, ... ... ...

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 18th September 2025 No. F A 3-43/2017/1/V(29) : In exercise of the powers conferred by sub-section (5) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department notification No. F A 3-43/2017/1/V(55) dated the 30th June, 2017, namely :- In the said notification, aft... ... ...

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 18th September 2025 No. CT/8/0010/2025-Sec-1-05(CT)(28) : In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the state tax of 6 per cent in respect of goods specified in Schedule appended to this notification, ... ... ...

Free Trade Agreements are presented as mechanisms for expanding cross-border partnerships, market access for entrepreneurs, and career opportunities for young persons. Youth employment is also linked to the expansion of the startup ecosystem beyond major cities and to public-sector recruitment through Rozgar Melas. Newly selected candidates are to join central government ministries, departments and organisations. Public service is framed around citizen-centred administration and decisions supporting a developed and self-reliant India.

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (6) TMI 1381 - ITAT BANGALORE At a Glance The tax treatment of payments made under a scheme described as voluntary retirement depends upon the statutory character of the payment, rather than its label alone. In 2026 (6) TMI 1381 - ITAT BANGALORE, the Tribunal held that compensation received under the BSNL Voluntary Retiremen... ... ...