459 RINL Land Parcels Covering 93,572.21 Sq. Yards to be Auctioned on October 12 and 16 Registration and EMD Submission for First Auction Open Till October 8, 2026, 5:00 PM The National Land Monetization Corporation (NLMC), under the Department of Public Enterprises (DPE), Ministry of Finance, Government of India, conducted a physical mock e-auction platform training in Visakhapatnam on October 6, 2026, to familiarise prospective bidders with the online bidding process ahead of the upcomin... ... ...

THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr. Kamal Sawhney, Senior Counsel for Mr. S. Muthuvenkatraman For the Respondents : Ms. Hema Muralikrishnan, Senior Standing Counsel ORDER The petitioner, an assessee on the file of the Deputy Commissioner of Income Tax/R1, challenges a final assessment order dated 29.10.2010 passed in terms of Section 143 (3) r/w 144C (13) of the Income Tax Act, 1961 (in short 'Act') for Assessment Year (A.Y.) 2006-07 in consequence of an... ... ...

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal No. F.A.3-11/2018/1/V(34) Bhopal, the 22nd September 2025 In exercise of the powers conferred by sub-section (1) of section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this department notification No. F.A-3-11-2018-1-... ... ...

MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY NOTIFICATION New Delhi, the 13th November, 2025 G.S.R. 844(E).- In exercise of the powers conferred by sub-sections (1) and (3) of section 18 of the Digital Personal Data Protection Act, 2023 (22 of 2023), the Central Government hereby establishes, the Data Protection Board of India, to exercise the powers conferred on, and to perform the functions assigned to it under the said Act, with effect from the date of publication of this notif... ... ...

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal No. CT-8-0012-2025-Sec-1-V(CT) (32) Bhopal, the 22nd September 2025 In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017). the Commissioner, on the recommendations of the Council, in respect of filing of' annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover... ... ...

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [G.O. Ms. No. 163, Commercial Taxes and Registration (B1), 11th October 2019, Purattasi 24, Vikarai, Thiruvalluvar Aandu-2050.] No. SRO A-39(a)/2019. In exercise of the powers conferred by Section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further ... ... ...

The Data Protection Board of India's composition is specified under section 19(1) of the Digital Personal Data Protection Act, 2023. In exercise of the statutory power to determine the Board's membership, the Central Government fixes the Board at four members. The Board's membership strength is therefore set for its constitution and functioning under the statutory framework governing digital personal data protection.

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 (8) TMI 1189 - BOMBAY HIGH COURT At a Glance • Where tax has in fact been deducted from a taxpayer's income or payment, the taxpayer is entitled to corresponding TDS credit after factual verification, notwithstanding the deductor's failure to deposit the amount or file the relevant statement. • The abs... ... ...

This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (7) TMI 1106 - TELANGANA HIGH COURT Introduction Condonation of delay for filing a revised return occupies a narrow but important space between the statutory finality attached to return-filing timelines and the remedial power conferred by Section 119 of the Incom... ... ...

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 18th September 2025 No. CT-8-0011-2025-Sec-1-V(CT)(31) Bhopal, the 22nd September 2025 In exercise of the powers conferred by sub-section (6) of section 54 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 following category of registered persons who shall not be allowed refund on provisional basis under the said... ... ...

Section 9(1) is corrected to clarify that a Data Fiduciary must obtain verifiable consent before processing personal data of a child or of a person with disability having a lawful guardian. Section 10(2)(c)(ii) replaces "audit" with "data audit," aligning periodic audit terminology for Significant Data Fiduciaries with the independent data auditor requirement and clarifying the intended data protection audit obligation.

Reserved High Court judgments are subject to a three-month framework for a reasoned pronouncement, supported by monthly monitoring, status disclosures, date-recorded certified copies, and automated notice to advocates. Urgent matters may receive an operative-part pronouncement, but reasons must be uploaded within seven days or, where practical difficulties exist, within fifteen days. Parties may seek early pronouncement after the specified period and, after further delay, request withdrawal and assignment for a fresh hearing.

Refund of accumulated ITC under an inverted duty structure depends on whether higher-rated input goods cause credit accumulation relative to output supplies, not solely on whether the principal raw material and output carry the same rate. Section 54(3)(ii) permits the claim subject to notified exclusions, credit eligibility, and proof of a causal nexus between qualifying inputs and accumulation. Input services and capital goods are excluded from Net ITC for the Rule 89(5) calculation. Rule 89(5) limits refundable quantum, while the prescribed process requires electronic filing, invoice details, ledger debit and verification. Administrative circulars cannot add a principal-input condition beyond the statutory test; claimants must substantiate rate inversion, manufacturing nexus, computation and procedural compliance.

Section 129(3) of the CGST Act imposes separate mandatory deadlines: the penalty notice must be issued within seven days of detention or seizure, and the penalty order must follow within seven days after service of that notice. The latter period runs from service, not from a reply, valuation exercise or other intervening event. Because detention and seizure are coercive restraints on goods and conveyances, administrative difficulty, minimal delay and inspection-stage timelines cannot extend either deadline; a delayed Section 129 order is invalid. The affected person must receive an opportunity of hearing. Invalidity of Section 129 proceedings does not preclude separately lawful action under other GST provisions.

Section 16(2)(c) of the CGST Act constitutionally requires tax charged on a supply to be actually paid to the Government before input tax credit is available; invoice possession, receipt of supply and recipient payment do not substitute for this cumulative condition. The Supreme Court affirmed that a bona fide-purchaser exception cannot be read into the provision by relying on the distinct Delhi VAT framework. Section 41 and Rule 37A require reversal where supplier tax payment conditions are unmet, while permitting re-availment after subsequent compliance. Constitutional validity does not permit mechanical denial of credit: authorities must establish the relevant statutory facts, consider transaction-specific evidence, provide a hearing and issue reasoned findings.

Preventive outreach in Malana village promoted drug awareness, youth engagement, community participation and alternative development in an area associated with illicit cannabis cultivation. Residents were sensitised to the harmful effects of cannabis, charas and hashish oil consumption and encouraged to pursue sustainable alternatives, including apiculture, animal husbandry, dairy activities and tourism. Community discussions addressed livelihood barriers, ecological concerns, and commitments to refrain from drug consumption and discourage illicit cannabis cultivation.

Settlement-price depression under the PFUTP framework requires cogent proof of a manipulative act, device, scheme or artifice, not merely a substantial short derivative position, closing-window sales, or an incentive to benefit from a lower settlement price. Position concentration and position-limit non-disclosure are distinct from PFUTP fraud. Sales below the last traded price require market-wide causal analysis of other trading activity, execution mechanics, benchmark methodology, commercial rationale, and actual price impact. A genuine hedge and agency-attributed exposure do not, without further proof, establish manipulation.

India-UK financial-markets cooperation covers capital-market connectivity, cross-border listings, investor access and development of GIFT IFSC as an international financial centre. Engagement also addresses insurance, pensions, asset management, sustainable-finance disclosures and cross-border investment. Fintech cooperation includes digital public infrastructure, central bank digital currencies, data exchange, responsible artificial intelligence, fraud prevention, cyber security and operational resilience. Cross-border payments work prioritises reduced frictions, transparency, efficiency and interoperability of electronic payment infrastructures.

Section 107(6)'s substituted proviso, requiring a ten per cent pre-deposit for penalty-only appeals, does not apply where a formal show-cause notice commenced adjudication before 1 October 2025. The High Court treated the right of appeal and its associated conditions as substantive and vested when the lis begins. Because the new filing-stage deposit may bar access to the appellate forum, it is an onerous condition rather than merely procedural. In the absence of express retrospective operation or necessary intendment, appeals from pre-amendment proceedings remain governed by the earlier regime, while admitted amounts remain payable. The Appellate Authority has no inherent power to waive an applicable mandatory deposit.