A bona fide proportionate rights issue to existing shareholders, even at a price below prescribed fair market value, is presented as generally outside Section 92 where no real economic accretion arises. The shareholder's proportionate interest remains substantially unchanged, and the apparent benefit in newly allotted shares is offset by dilution in the existing holding. This position does not automatically extend to disproportionate allotments, subscriptions following renunciation or non-exercise of rights, or arrangements transferring economic value to selected shareholders.

Online astrology platforms were reported as lacking specific regulatory guidelines within the consumer affairs department. The RTI application sought information on alleged unfair trade practices, investigations, complaints, licences, approvals, and applicable rules. The National Consumer Helpline stated that it had not investigated because it functions as a grievance-resolution platform. A revised factual response was required on investigations and complaint data, while queries concerning regulation, licences, approvals, and related investigations were to be transferred to the public authorities likely to hold that information.

The proposed business combination would take Yellow.ai public through a definitive agreement with Bluerock Acquisition Corp., subject to customary closing conditions and shareholder approval. Bluerock intends to file a Form S-4 registration statement containing a proxy statement/prospectus for proxy solicitation and securities issuance in connection with the transaction. The communication is not an offer or solicitation and states that no securities offering may occur without compliance with applicable registration, qualification or exemption requirements. Transaction projections and anticipated benefits are forward-looking statements subject to material risks and uncertainties.

India-Uzbekistan cooperation is proposed through co-investment, co-manufacturing and co-innovation, supported by the Bilateral Investment Treaty to promote investor confidence and reciprocal investment. Priority sectors include mining, textiles, healthcare, agriculture, food processing, digital technologies and advanced manufacturing. Trade facilitation measures include reducing trade barriers, mutual recognition of standards, approvals, testing and certification, customs digitalisation and improved trade routes. Regulators and standard-setting bodies are expected to cooperate under a structured, time-bound economic partnership.

Madhya Pradesh SGST rate-classification entries for specified beverages under tariff heading 2202 are amended. Schedule I, taxable at 2.5%, substitutes the tariff entries for serial numbers 150 and 151 with 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III, taxable at 20%, substitutes entries for serial numbers 2 and 3 with specified tariff classifications. The amendments are deemed effective from 1 May 2026.

The Kisan Credit Card-Modified Interest Subvention Scheme provides concessional institutional credit to reduce farmers' interest burdens and improve timely working-capital access. The scheme is reported to support cropping intensity, multi-season cultivation, diversified crop portfolios, timely input use, and credit discipline through the Prompt Repayment Incentive. It also supports dairy, livestock, and fisheries-based income diversification. Credit-delivery measures include collateral-free lending, digital platforms, simplified applications, coverage expansion, and awareness campaigns. State-wise data tracks operative accounts, outstanding credit, and non-performing Kisan Credit Card accounts.

Banking inclusion is pursued by providing banking outlets within a five-kilometre radius of inhabited villages, with branch expansion permitted subject to rural-coverage requirements and continuing assessment of uncovered areas. Agricultural credit delivery uses digital loan, beneficiary-verification, processing and claim-settlement systems. Digital payment security measures require minimum controls for payment channels and include fraud-intelligence sharing, artificial-intelligence-based identification of money-mule activity, digital lending-app analysis, cyber-incident reporting, public awareness campaigns and electronic-banking training.

Officers not below the rank of State Tax Officer are authorised to exercise powers for return scrutiny and tax audit in cases allocated through the Departmental Web Portal. Inspectors of State Tax and Taxation Assistants must perform duties assigned through orders or instructions for cases allotted through the same portal.

Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.

Shipping Bills carrying SB002 or Error Code 7 in the electronic system require EGM filing or error rectification through the concerned airlines. SB002 denotes non-filing of EGM, while Error Code 7 denotes non-filing of gateway EGM. Incorrect or absent EGM filing delays post-export RoDTEP benefits and IGST refunds. Exporters and Customs Brokers should address the listed Shipping Bill discrepancies to enable timely processing of export-related benefits.

SB IV records duty-free ex-bond exports of bonded goods, including exporter and buyer details, shipment particulars, goods description, quantity, value, weights, FOB value analysis and import particulars of bonded goods. The exporter or customs broker declares the accuracy of the particulars and may indicate a claim for MEIS rewards. Supporting documents may include the invoice, packing list, indent, contract acceptance, letter of credit and quality-control certificate. Customs-related entries cover permission to let export, shipment approval, examination, carrier acknowledgement and preventive supervision.

Interest on capital borrowed for a composite manufacturing and leasing business remains deductible under Section 36(1)(iii) where the borrowing was for business purposes when obtained, notwithstanding a later demerger of the particular undertaking. Retention of the leased asset and loan liability supports the continuing business character of the expenditure, and the proviso for asset acquisition and business extension is inapplicable. For withholding tax, Form 26A and an accountant's certificate showing that the payee declared the interest income and paid tax satisfy the substantive conditions for relief under the provisos to Sections 201(1) and 40(a)(ia). Procedural failure to electronically furnish Form 26A does not defeat that relief.

Form 141 reporting for joint property purchases requires total stamp-duty value and total sale consideration to be entered for the entire property. Proportionate stamp-duty value is calculated using both the buyer's and seller's ownership shares. The amount paid or credited must reflect the actual payment made by the relevant buyer to the relevant seller. Buyer-seller combinations should not be automatically allocated equally where the sale deed records a different payment or credit arrangement.

GSTAT Jaipur Bench will commence hybrid-mode hearings from 27 July 2026 at its temporary Jaipur office. The arrangement concerns taxpayers, departmental authorities, authorised representatives and other concerned parties. Daily cause lists for matters before the Bench will be published under the Cause List tab on the GSTAT e-filing portal, which stakeholders should check regularly for listing updates.

Online registration and payment of Professions Tax will be implemented through application software from 1 October 2025. Liable persons must register or enrol through the online system. The schedule fixes liability for salary earners, professionals, agents, contractors, dealers, businesses, companies, transport operators, establishments and other persons engaged in professions, trades, callings or employments. Rates may depend on remuneration, professional standing, gross income, turnover, business receipts, vehicle category or workforce strength. Where an assessee falls under multiple entries, the highest applicable rate applies.

Petroleum dealers must file quarterly returns by the prescribed quarterly due dates. Dealers are required to pay tax on sales for each month other than the final month of a quarter within 21 days after month-end, and must pay the balance tax due before furnishing the quarterly return. Return-filing defaults attract tax at 2% per month from the date tax became due until payment or assessment, whichever is earlier.

RTI administration for the Rummaging & Intelligence Wing of the Office of the Commissioner of Customs (Preventive), Mumbai, is modified by designating Shri D. R. Pardeshi, Assistant Commissioner, as the Central Public Information Officer under the Right to Information Act, 2005. The designation takes immediate effect and continues until further orders, replacing the earlier arrangement.

SB III Bill for Export for Goods requires export declarations covering exporter and buyer particulars, transport, foreign exchange, commercial invoices, cargo, item-level values and export-duty details. It separately records IGST treatment for exports on payment of tax or under bond or letter of undertaking. Scheme-specific fields cover EPCG, Advance Authorisation or DFIA, anticipated authorisation, job work and re-export drawback claims. The form also captures container details, supporting documents, exporter certification, drawback claim particulars, customs examination, 'let export' and dispatch endorsements.

Central Public Information Officers are designated for the Marine and Preventive Wing and its Alibag and Bassein divisions, replacing earlier public notices with immediate effect until further orders. A First Appellate Authority is also designated for the relevant jurisdiction. If a designated officer is absent due to leave, training, or similar reasons, the Link Officer holding additional charge must attend to the RTI matter, ensuring continuity in the handling of information requests and related appeals.

Post-award interim measures under Section 9 of the Arbitration and Conciliation Act, 1996 are available to any party to an arbitration agreement, including an unsuccessful arbitral party with no award in its favour. The provision's plain language does not confine relief to award-holders, while Sections 34 and 36 separately address challenges to and stays of awards. An unsuccessful party must satisfy the usual tests of prima facie case, balance of convenience and irreparable injury under a higher threshold. Relief should therefore be granted only carefully, cautiously and in rare, compelling circumstances to prevent irreparable prejudice and preserve challenge proceedings.