Typographical error in an appellate order deleting an unsecured-loan addition arose because the order recorded a lower amount than the amount included in the assessment. The appellate finding noted that no independent enquiry had been conducted and that loan details had not been sought. The deletion was corrected to cover the full unsecured-loan addition, requiring the Assessing Officer to delete the entire amount assessed.

Revisionary jurisdiction under Section 263 requires an assessment order to be both erroneous and prejudicial to the interests of Revenue. Multiple assessment notices, taxpayer responses, examination of books, bills, vouchers, financial statements and the tax audit report demonstrated that enquiries had been undertaken. A lack of detailed discussion in the assessment order did not establish absence of enquiry where queries had been raised and answered. Further verification of partners' capital after assessment also supported the existence of examination. As the revisional action identified no specific error causing revenue prejudice and merely sought broad further enquiries, its invocation was invalid; the original assessment was restored.

Structured, curriculum-based skill-development, vocational training, faculty-development and certification programmes qualify as "education" for charitable-purpose purposes. The proviso to section 2(15), directed at general-public-utility activities carried on as trade, commerce or business, does not apply where certification, membership and training receipts are incidental to educational objects rather than evidence of profit-oriented commercial conduct. Absence of disproportionate fees or profit maximisation, application of surplus to charitable objects, and recurring deficits support the educational character. Exemption under sections 11 and 12 is consequently available.

Expenditure disallowance relating to exempt dividend income under section 14A read with Rule 8D(2)(iii) is confined to investments that actually generated income not forming part of total income. Including the entire investment portfolio in the calculation is not justified. The computation should instead use the average value of dividend-yielding investments, subject to verification by the Assessing Officer.

FORM GSTR-1 Table 6 is replaced to separately report exports, supplies to Special Economic Zone units or developers, and deemed exports, with invoice, shipping bill, and tax details. FORM GST RFD-01 and FORM GST RFD-01A are revised to permit deemed export refund claims by either suppliers or recipients. New statements require invoice-level information for accumulated input tax credit refunds under an inverted tax structure and for deemed export refunds. Separate declarations require certifications preventing duplicate refund claims or input tax credit, supported by a repayment undertaking where statutory conditions are not met.

Order VII Rule 11(d) of the Code of Civil Procedure permits rejection of a plaint only where the plaint averments and accompanying documents themselves disclose that the suit is barred by law. A denial of unauthorised construction, coupled with allegations of no show-cause notice or hearing before proposed demolition or sealing, raises issues requiring adjudication. The existence of a statutory appellate remedy under municipal law, without an apparent bar on the face of the plaint, does not by itself justify threshold rejection.

Roasted and cooked groundnuts attract GST at 5% under HSN 2008 11 00. Fly ash bricks remain taxable at 12% GST under HSN 6815. The respective applicable entries are identified in Notification No. 9/25-CT (R) and Notification No. 14/25-CT (R), both dated 17 September 2025.

The State Level Screening Committee on Anti-Profiteering is constituted under rule 123 of the Punjab Goods and Services Tax Rules, 2017, replacing the earlier committee constitution. Membership consists of the Joint/Additional Commissioner (Technical) of the CGST Commissionerate, Ludhiana, and the Additional Commissioner-I of the Punjab Department of Excise and Taxation at Patiala, combining central GST technical and Punjab taxation representation.

Post-selection recantations by selection-committee members cannot ordinarily invalidate an expert academic selection where they were not properly pleaded, there is no proof that academic authorities lacked the material, and affected authorities were denied an opportunity to respond. Once statutory selection proceedings are finalised, later procured letters undermine their finality. Judicial review under Article 226 requires restraint in academic eligibility determinations: courts should not replace the assessment of selection committees and academic authorities absent demonstrable illegality. Non-disclosure of known material also engages the clean hands doctrine. The expert-led selection and appointment therefore remain legally valid.

Visitors seeking to meet designated officers must provide their particulars and the intended officer's details through the e-token system. A paper token generated by the kiosk records the visitor's queue position, and entry is permitted only after the concerned officer acknowledges the visitor and the token number appears on the electronic display screen. Persons present in specified areas without a valid token are liable to action.

Delegation of approval powers authorises the Additional Secretary responsible for cyber-law matters to approve Official Gazette declarations designating computer resources as protected systems where they directly or indirectly affect Critical Information Infrastructure. Approval follows recommendations from the relevant Central Ministry or Department and necessary evaluation by the National Critical Information Infrastructure Protection Centre. Written authorisation may permit specified persons to access protected systems after designation.

Examination answer keys are presumed correct but may be corrected where authoritative prescribed material clearly demonstrates an error, rather than merely supporting an alternative inference. A key answer is demonstrably wrong when no reasonable subject expert could regard it as correct. Candidates who selected the correct answers to affected questions must receive the applicable marks and restoration of wrongly deducted marks. Admission to another course because MBBS admission was wrongly denied does not defeat entitlement to reassessment. Corrected merit must determine consequential MBBS admission where the revised score meets eligibility requirements.

Customs sample testing for specified goods may temporarily be undertaken by an external laboratory to clear pending Group-I, particularly first-check, samples. The two-month extension from 30 July 2019 seeks to prevent delays affecting other sample testing. Importers or owners must bear the testing cost for samples sent to the notified laboratory. Operational difficulties may be raised with the Customs officer in charge, and the arrangement is to be followed as a standing order.

Revisionary jurisdiction under Section 263 requires an assessment order to be both erroneous and prejudicial to the interests of the Revenue. In limited scrutiny, the Assessing Officer cannot extend inquiry beyond the selected issue. Agricultural income had been specifically examined through questionnaires, show-cause proceedings and supporting documents, and was accepted after considering the material. Further inquiry could not be directed without identifying an unexamined issue or showing how any deficiency made the assessment both erroneous and prejudicial. A plausible view adopted after inquiry does not satisfy the conditions for revision; the assumption of revisionary jurisdiction was therefore invalid.

Reassessment initiated more than four years after a completed scrutiny assessment is jurisdictionally invalid unless the recorded reasons themselves allege, and set out a factual basis for, the taxpayer's failure to make a full and true disclosure of material facts. Such failure cannot be inferred from recorded reasons that omit both the allegation and its factual foundation. Accordingly, the reassessment notice and consequential reassessment require annulment where the recorded reasons do not satisfy that condition.

Indian Computer Emergency Response Team (ICERT) is designated to function as an Attached Office under the administrative control of the Ministry of Electronics and Information Technology, with immediate effect. ICERT remains the appointed agency for purposes of the Information Technology Act, 2000, as amended from time to time. Its continuing statutory agency role applies alongside its attached-office classification.

Indian Computer Emergency Response Team (CERT-In) is appointed by the Central Government as the agency for the purposes of section 70B(1) of the Information Technology Act, 2000. CERT-In functions under the Department of Information Technology, Ministry of Communications and Information Technology.

Income-tax reassessment under Sections 147 and 148 is permissible only where recorded reasons, assessed at the time of notice, disclose a bona fide reason to believe that chargeable income escaped assessment. Final proof is unnecessary at that stage, but relevant tangible material must have a rational, live link to escapement. Reopening cannot be used to review an issue consciously examined and decided in the original scrutiny; nor can later or extraneous material supplement the recorded reasons. The taxpayer may seek the reasons, file focused objections, and receive a speaking order before reassessment continues.

Disallowance of a political-contribution deduction under Section 80GGC and imposition of penalty under Section 270A are separate statutory inquiries. An adverse finding on genuineness or eligibility may raise assessed or reassessed income, but cannot alone establish misreporting. Enhanced penalty requires proof that the taxpayer's conduct falls within a specific Section 270A(9) category, supported by a precise notice and reasoned factual findings.

The Commissioner of State Tax, Punjab, rescinds Notification No. GST-1-2020/13 dated 9 December 2020 under section 168 of the Punjab Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017. The rescission preserves things done or omitted before its operation and is deemed effective from 10 November 2020.