Executed and authenticated mediation agreement resolving land-acquisition compensation claims was treated as a voluntary, comprehensive settlement under the Code of Civil Procedure framework for mediated compromise. Its terms on compensation, statutory benefits, interest, payment schedule, default, closure of pending claims and final discharge govern in substitution of earlier awards, judgments and decrees, with a decree drawn accordingly. Compensation for compulsory acquisition payable under the settlement is to be disbursed without tax deduction at source.

Protected-system status applies to the Indian Overseas Bank's Core Banking Solution, Real Time Gross Settlement system, Unified Payments Interface Switch, and associated computer-resource dependencies. Access is authorised for designated employees with written authorisation, authorised managed-service-provider or third-party-vendor personnel requiring need-based access, and consultants, regulators, government officials, auditors, and stakeholders granted written case-by-case authorisation. The designation takes effect upon publication in the Official Gazette.

C.K. PRASAD, A.C.J. AND DHARNIDHAR JHA, J. For the Appellant : Tej Bahadur Singh, Gyan Shankar, Brajesh Kumar in 15153, 14861, 14865, 14760, 14759, 14758, 14627, 14632, 14633, 14634, 14658, 15052, 14565, Vinod Kumar Kanth, S.D. Sanjay, Sushila Agrawal, Gautam Kejriwal, Sabina Rubab, Akash Chaturvedi in 3937, 9824, Rajendra Prasad Singh, Vishwambhar Prasad in 14772, 14753, 14776, 14775, 14882, 14733, 14730, 14724, 12725, 14726, 14881, 14723, 14859, 14777, 14734, 14625, 14626, 14858, 14859, 149... ... ...

The special regime in Section 115BBE is consequential: it applies only after the amount is properly brought within a specified deeming provision, and a survey surrender, book entry or return description cannot itself create that character. Mixed stock forming part of ordinary business inventory and credibly explained through business records may be assessed as business income at normal rates. Similarly, excess cash may be treated as business income where a commercial source is satisfactorily established and no separate or non-business source is shown.

Cyber Forensic Laboratory of the Indian Computer Emergency Response Team (CERT-In) was designated as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its permitted activities comprised computer (media) forensics, excluding floppy disk drives, and mobile devices forensics. The examiner designation was rescinded on 27 November 2024.

Dabhol Port's specified customs purposes are substituted to permit unloading of machinery and equipment for the Ratnagiri Gas and Power project, liquefied natural gas, naphtha, and goods for shipbuilding and repair. The revised entry also covers loading for export of imported project machinery and equipment, import of ships, barges, similar vessels and rigs for repair, and their export by the specified shipyard. These changes expand and define the authorised customs activities at Dabhol Port for power-project cargo, energy imports, and shipyard-related operations.

Cyber Forensic Laboratory, CERT-In, is designated as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. Its remit covers computer-media forensics, including drone storage media but excluding floppy disk drives; mobile-device forensics; and CCTV media recovery, excluding video authentication and enhancement. Cloud forensics may be performed from its premises using access-authentication tokens and credentials recovered from seized exhibits.

The Digital Personal Data Protection (Removal of Difficulties) Order, 2026 corrects the child and disability consent provision to require verifiable consent before processing personal data of a child or of a person with disability who has a lawful guardian. It also replaces "audit" with "data audit" in the periodic-audit obligation applicable to Significant Data Fiduciaries, aligning that obligation with the requirement to appoint an independent data auditor. These textual corrections apply from 6 October 2026, the date of Gazette publication.

Screen Protectors for smartphones are added to the Schedule of the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021. They must conform to Indian Standard IS 19348:2025, Glass Screen Protector - Specification, under the compulsory registration framework from 1 April 2027. Customs field formations must take the amendment into account for necessary implementation action.

SEBI has revised ISIN limits for privately placed debt securities with immediate effect. Issuers may have up to seventeen ISINs maturing in a financial year, plus six additional ISINs for eligible capital gains tax debt securities. Of the seventeen, up to twelve may be plain vanilla debt securities, with additional ISINs permitted for prescribed incremental issuances after outstanding maturities exceed the specified threshold; up to five may cover structured, market-linked, floating-rate, zero-coupon and Tier II debt instruments. Legacy ISINs in the latter category are grandfathered subject to restrictions on further issuances. GoI-serviced/EBR bonds and ESG debt securities are excluded from ISIN-limit calculations.

Credit Risk-o-Meter disclosure becomes mandatory for listed and proposed issuances of non-convertible securities, commercial paper, securitised debt instruments, security receipts, and structured or market-linked debentures. Issuers and online bond platform providers must display the colour-coded meter in offer materials, private placement memoranda, advertisements, and relevant web and mobile interfaces. The meter maps credit ratings to six risk levels, must show the CRA, actual rating and unsecured status, and must use the lowest rating where multiple ratings apply. OBPPs must source ratings only from registered CRAs, update changes within 24 hours of depository intimation, prohibit manual overrides, and retain audit trails. These requirements take effect 45 days after issuance.

Protected-system status applies to City Union Bank computer resources supporting its Core Banking Solution and Unified Payments Interface Switch, including associated dependencies. Access is limited to employees, service-provider and vendor team members, and specified consultants, regulators, officials, auditors and stakeholders, each authorised in writing under the applicable designation. The status takes effect upon Official Gazette publication.

Monetisation of a 5.119-acre freehold industrial land parcel owned by HIL (India) Limited at Najafgarh Industrial Area, New Delhi, is facilitated through an E-Tender followed by E-Auction. Eligible bidders must complete registration, submit technical bids, and furnish the required Earnest Money Deposit or Bank Guarantee by the stipulated deadline. Sale is subject to "as is where is", "as is what is", "whatever there is" and no-recourse or no-complaint conditions. The exact land extent is to be determined through a joint survey with the successful bidder.

Computer resources supporting Karur Vysya Bank's Core Banking Solution, Real Time Gross Settlement and Unified Payments Interface Switch, including associated dependencies, are declared protected systems under the Information Technology Act, 2000. Access is authorised for designated employees, need-based managed service-provider personnel or third-party vendors, and specified consultants, regulators, Government officials, auditors and stakeholders, subject to written authorisation.

SEZ-related notification benefits and revised S.T.-3 returns must be examined where they may affect a service-tax demand. The claimed benefits had apparently not been considered, and verification was required to establish whether revised returns supporting the claim were filed. The impugned demand order was set aside, with the matter remanded for fresh adjudication after that examination.

Central Government designates the Directorate of Forensic Science Laboratories, Mumbai, Maharashtra, as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. The authorised scope comprises computer-media forensics and mobile-device forensics.

Section 79A of the Information Technology Act, 2000 designates the Cyber Forensic Division of the State Forensic Science Laboratory, Jaipur, Rajasthan, as an Examiner of Electronic Evidence within India. Its authorised scope covers Computer (Media) Forensics, excluding floppy disks, and Mobile Devices Forensics. Examination authority is confined to those specified electronic-evidence categories.

Cyber Forensic Laboratory, Navy Cyber Group, Naval Headquarters, is notified as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope covers computer media forensics, excluding floppy disk drives, and mobile device forensics. The earlier 2024 Gazette designation is rescinded.

Interest awarded for delayed payment or withholding of compulsory-acquisition compensation under Sections 28 and 34 of the Land Acquisition Act, 1894 is distinct from the compensation or consideration for acquiring land and is treated as a taxable revenue receipt. Section 194LA of the Income-tax Act, 1961 excludes agricultural land from tax deduction at source on acquisition compensation, but that exclusion does not extend to such interest. Tax may therefore be deducted at source from interest awarded in relation to compulsorily acquired agricultural land.

Designation of the Special Instruments Wing, Border Security Force, Central Drone Forensic Lab as an Examiner of Electronic Evidence is made under section 79A of the Information Technology Act, 2000. The designation applies within India, with its authorised scope limited to drone forensics.