10. (1) In case the appointment is made on deputation, the pay shall be fixed so as to protect the last drawn pay in the parent organisation. Explanation 1. - Where the pay structure in the Authority is similar to that of the parent organisation, pay may be fixed with one additional increment; and Explanation 2. - Where the pay structures are dissimilar, the total emoluments drawn in the parent organisation may be taken into account and pay may be fixed accordingly to ensure reasonable... ... ...

Initial appointments must be made at the minimum pay applicable to the relevant grade. The Competent Authority may exercise discretion to grant up to four additional increments within the corresponding pay scale based on higher academic qualifications, special experience that adds value, or total emoluments received in previous employment.

Contractual appointments may be made where work exigencies require, subject to directions and service conditions that are not more favourable than those for equivalent appointments. Employees in Grade B and above may be taken on deputation where internal candidates are unavailable, with possible permanent absorption after two years at the Competent Authority's discretion. Executive Director appointments on contract or deputation require prior approval before an offer is issued.

Recruitment of whole-time employees is governed by Schedule-I, with officers ordinarily appointed at entry-level Grade A. Higher-grade recruitment is allowed only where suitable internal candidates are unavailable or work exigencies require it. Selection is through competitive examination using written tests, interviews, group discussions, or a combination, except that interviews and group discussions do not apply to Multi-Tasking Staff. Recruitment procedures may be relaxed for recorded reasons while preserving fairness, transparency and merit-based selection. Executive Director appointments require Authority approval before an offer is issued.

CHAPTER II APPOINTMENTS, PROBATION AND TERMINATION OF SERVICE 6. (1) The whole-time employees of the Authority shall be classified as follows: (a) Officers (Grade A, B, C, D, E, F and Executive Director); and (b) Multi-Tasking Staff (Multi-Tasking Staff Grade A, B and C) (2) The Authority shall specify, from time to time, the pay of each post or group of posts and shall grant approval for sanction of posts at the level of Executive Director, while the Chairperson s... ... ...

5. (1) Subject to the provisions of these regulations, the power to implement these regulations shall vest with the Chairperson and she shall issue such administrative instructions as may be necessary to give effect to and carry out the purposes of these regulations or otherwise to secure effective management of human resources of the Authority. (2) The powers exercisable by the Competent Authority under these regulations shall also be exercisable by an authority superior to an authority ... ... ...

4. Chairperson's power to delegate The Chairperson may delegate to the whole-time member of the Authority, Executive Director, Committee of Executive Directors or any Officer of the Authority, subject to such conditions as she may think fit to impose, all or any of the powers conferred upon her under these regulations. =============... ... ...

3. (1) In these regulations, unless there is anything repugnant in the subject or context- (a) "Absorption" means an employee joined in the services of the Authority on Deputation and subsequently gets permanently absorbed in the services of the Authority. (b) "Appointing authority" for different categories of employees shall be as specified under Schedule-II. (c) "Act" means the International Financial Services Centres Authority Act, 2019. (d) "Authority"... ... ...

2. (1) These regulations shall apply to every employee appointed by the Authority under sub-section (1) of section 11 of the Act, including employees on deputation and contract basis. (2) In case of an employee on deputation, the Competent Authority may, either suo motu or in consultation with the lending organisation, specify such additional terms and conditions governing the deputation, as may be considered necessary having regard to the requirements of the Authority or the terms govern... ... ...

INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 25th August, 2026 International Financial Services Centres Authority (Employees' Service) Regulations, 2026 IFSCA/GN/2026/ 011-. In exercise of the powers conferred by sub-sections (1) and (2) of section 11, read with section 28 of the International Financial Services Centres Authority Act, 2019, the Authority hereby makes the following regulations, namely :- CHAPTER I PRELIMINARY 1. (1)... ... ...

Enlargement on bail - Alleged violation of re-arrest procedure - Confessional statement relied upon by prosecution - Habitual offender and misuse of bail - Expedited trial and conclusion of prosecution evidence within six months - HELD THAT:- For the reasons mentioned in the letter dated 15.06.2026 sent by Special Judge (PMLA Act) CBI Cases No.3, Jaipur Metro-I, two months' more time from today is extended to conclude the trial. Miscellaneous Application is, accordingly, disposed of.... ... ...

S.J. KATHAWALLA, J. Mr. Joaquim Reis, Sr. Adv. a/w. Mr. Melvyn Fernandes, Mr. Jineshkumar Gandhi i/b. Vaish Associates for the Plaintiff. Ms. Gargi Bhagwat i/b. M/s. Devekar Bhagwat and Company for Defendant No. 1. Mr. Vishnu P. i/b. Dhru and Company for Defendant No. 2. Mr. Yadunath Choudhary i/b. Ms. Janhavi Rane for Defendant No. 3. P.C.: 1. Not on board. However, since the parties are desirous of filing Consent Terms and the Director of the Plaintiff Company has come from N... ... ...

SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER For the Department : Ms. Subashri, JCIT For the Assessee : Mrs .Jharna B. Harilal, CA ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: ITA No. 2148/Chny/2017 & ITA No. 1023/Chny/2018 are the appeals filed by the Revenue against the Order of the Commissioner of Income Tax (Appeals)-6, Chennai, in ITA No. 163/CIT(A)/2016-17 dated 28.06.2017 for the AY 2013-14 & in ITA No. 489/CIT(A)-6/2016-17 dated 29.12.2017 for ... ... ...

Exporters holding AEO status may pay Terminal Handling Charges directly to terminal operators instead of through shipping lines. Eligible exporters with existing P.D. Accounts may use those accounts for direct payment, while those without such accounts may open them with the relevant ports or terminals. Ports and terminals are requested to issue Terminal Handling Charge invoices directly to eligible and willing exporters.

HON'BLE MR. JUSTICE NAVIN SINHA AND HON'BLE MR. JUSTICE B.R. GAVAI For the Appellant : Mr. Sanjay Jain, ASG Ms. Binu Tamta, Adv. Mr. Zoheb Hussain, Adv.  Mr. B. Krishna Prasad, AOR For the Respondent : Mr. V. Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Ms. Vshita Mathur, Adv. Ms. Mounica Kasturi, Adv. Mr. Punit Dutt Tyagi, AOR ORDER Delay condoned. This appeal is directed against the impugned judgment and order No.C/A/51000/2018-CU(DB) dated 13.3.2018 in Custo... ... ...

Scientific research approval is granted to Santhigiri Ashram, Thiruvananthapuram, for the specified tax years, subject to continued approval as a Scientific and Industrial Research Organization. The institution must comply with rule 34, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors Form No. 16 certificates stating the donation amount.

Removable or exchangeable disc drives fall under Tariff Item 84717020 rather than Tariff Item 84717030. Earlier determinations on identical goods adopted Item 84717020, challenges by Revenue were dismissed, and a coordinate-bench determination followed that classification. The established tariff treatment therefore places these disc drives under Item 84717020 for computer storage units in trade.

Filing of bills of entry is temporarily unavailable from 20:00 hours on 1 February 2020 until completion of ICES 1.5 updates required to implement proposed Customs duty-rate changes. Importers, exporters, Customs Brokers and other stakeholders are advised to comply with the temporary filing restriction. The requirement operates as a standing order for officers and staff of all Appraising Groups at Jawaharlal Nehru Custom House.

Commercial expediency can support interest deductions where borrowed funds finance revival of a group concern connected with the taxpayer's business, even without charging interest to the recipient. Irrecoverable advances and guarantee payments may constitute deductible business losses when incurred incidentally to business operations, although advances may fail as bad debts. Pre-assessment-year-2003-04 compensation for non-competition or restrictive covenants is a non-taxable capital receipt where the surrendered right has no cost of acquisition. Stamp-duty value remains deemed consideration under Section 50C, but payment to an agreement holder relinquishing enforceable rights may be deducted as transfer-related expenditure under Section 48. Interest under Section 234D applies only from assessment year 2004-05. Connected-party purchase circumstances may justify partial expense disallowance.

Approval is granted to the Institute for Financial Management and Research, Chennai, for social science or statistical research under the deduction framework. Continued applicability depends on retaining Scientific and Industrial Research Organization recognition for each relevant tax year. The institution must comply with rule 34, submit the prescribed annual donation statement in Form No. 15 by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate specifying the donation amount.