Share-application credits may be taxed as unexplained cash credits where the investor does not confirm or record the investment, the payment instrument lacks funds, or the taxpayer gives inconsistent particulars of the contributor. The claimed credits failed to establish the investor's identity, creditworthiness and the genuineness of the transactions, so the additions under Section 68 remained taxable. A discrepancy between book interest and Form 26AS requires bank verification and reconciliation where premature closure of fixed deposits may affect the recorded interest; the taxable difference must be determined after factual verification and hearing the taxpayer. The real income theory does not override the statutory deeming rule for unexplained book credits.

Expedited insurance-claim handling for flood-affected policyholders in Assam is being pursued through simplified documentation, prompt settlement and immediate service response. PolicyBazaar is coordinating with insurer partners to reduce processing delays. The Insurance Regulatory and Development Authority of India has directed insurers, including life insurers and standalone health insurers, to mobilise resources for immediate assistance, alongside governmental efforts for expeditious and hassle-free claim disposal.

Money laundering investigation concerning an alleged liquor scam in Chhattisgarh led to the arrest of Congress leader Ramgopal Agrawal under the Prevention of Money Laundering Act. Custodial remand is to be sought for interrogation. The allegations concern an alleged syndicate that purportedly controlled the state excise department, enabled illegal liquor sales and distributed resulting commissions. Chargesheets name political figures, excise officials and officials associated with the Chief Minister's Office.

AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.

Negative working-capital adjustments cannot increase comparable companies' average arithmetic profit margins where a captive software-service provider is funded by its associated enterprise and does not bear working-capital risk. Working-capital adjustments must account for risk differences between the tested party and comparables and should align comparables with the tested party's risk profile. The adjustment increasing the comparables' margin was unsustainable and was deleted.

Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74.

Negative working capital adjustment is impermissible when determining the arm's length price of software development services provided by a captive service provider that bears no working capital risk. Where the associated enterprise funds the provider's requirements and the provider has no working-capital borrowings, a working capital adjustment must account for differences in the time value of customer credit between the provider and comparable companies. Because comparable companies bear working capital risk while the captive provider does not, any adjustment to align comparables can only be positive. The Assessing Officer was directed not to reduce the arithmetic mean margin through a negative working capital adjustment.

Appointment designations for the Appellate Authority under the Rajasthan Goods and Services Tax framework are amended by substituting "Special Commissioner" for "Additional Commissioner" and "Additional Commissioner" for "Joint Commissioner" in the earlier departmental order. The revised designations take effect from 20 February 2020.

Appeals against adjudicating authority orders must be filed before the prescribed Appellate Authority within three months. Orders of Deputy Commissioners, Assistant Commissioners and State Tax Officers lie to the Joint Commissioner (Appeals), while Joint Commissioner orders lie to the Additional Commissioner (Appeals). Non-constitution of the Appellate Tribunal does not justify keeping first appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date the Tribunal President or State President enters office.

Transfer-pricing benchmarking for a routine, risk-mitigated captive software-development service provider requires functionally comparable companies with similar product, royalty, research-and-development and risk profiles. A company deriving revenue from software products and royalty and undertaking significant research and development should be excluded; a diversified ERP products-and-services company should also be excluded where reliable segmental information is unavailable. Another proposed comparable requires fresh verification of the taxpayer's objections. Working-capital adjustment must be computed using actual working-capital data of the taxpayer and selected comparables; a negative adjustment cannot arise solely from captive service-provider status.

Sea Cargo Manifest and Transshipment Regulations, 2018 require electronic advance information for sea cargo and allocate filing responsibilities among carriers, transhippers, custodians and terminal operators. Custodians must file container-specific stuffing and stripping reports and conveyance arrival and departure information, while terminal operators must provide voyage call and container movement details. Transitional filing under the earlier regime remains available until 31 December 2021. From 1 January 2022, stuffing messages, ASR, DP and AR filings by custodians, and voyage call messages by terminal operators become mandatory.

Money-laundering investigation under the Prevention of Money Laundering Act concerns an alleged liquor scam in Chhattisgarh. A former state political party treasurer has been arrested for alleged involvement and is to be produced before a local court for a request for custodial interrogation. The alleged scheme is stated to have involved control of the state excise department by a criminal syndicate, with multiple accused named in six chargesheets.

Immediate FIR registration is required whenever information is received that any person is missing, irrespective of age or gender, without preliminary inquiry. Missing-person FIRs must include relevant provisions concerning kidnapping and trafficking. A missing child must be treated from the outset as a suspected case of kidnapping or abduction. States and Union Territories may face contempt action for non-compliance. Traced children should ordinarily be restored to their families within 24 hours unless trafficking or exploitation by the family is suspected.

FORM GSTR-3B for April 2020 to September 2020 must be filed electronically by the twentieth day of the succeeding month. Eligible taxpayers with aggregate turnover not exceeding the specified threshold in the preceding financial year and a principal place of business in Rajasthan may file by the twenty-fourth day. Tax liability must be discharged through the electronic cash ledger or electronic credit ledger, as applicable, while interest, penalty, fees and other payable amounts must be paid through the electronic cash ledger by the applicable filing due date.

Permanent-establishment disclosure in ITR-3 for a non-resident independent consultant working from India is fact-sensitive. Working from a residence does not automatically create a PE. Relevant factors include dedicated premises, use of the address for GST or invoicing, client access, authority to conclude contracts, employees or subcontractors, separate office premises, business continuity and home-office expenses. PE and the India-US DTAA fixed-base concept for independent professional services are distinct. Section 92F should not be mechanically applied outside its transfer-pricing context. The position should be supported by contemporaneous documentation and treaty-residence analysis where relevant.

RoDTEP remits unrebated duties, taxes and levies on specified exports through transferable electronic duty credits. Exporters must claim through an electronic shipping-bill declaration, avoid duplicate remission, and retain audit records. Customs processing generates scrolls from which e-scrips may be created in the electronic duty credit ledger. E-scrips are valid for one year, transferable only in full, and usable solely for payment of Basic Customs Duty on automated imports. Credits depend on timely realisation of export proceeds and may be suspended, cancelled or recovered for excess allowance or non-realisation.

Electronic filing deadlines for FORM GSTR-3B for May 2020 were differentiated by aggregate turnover in the preceding financial year. Taxpayers exceeding the five crore rupees threshold were required to file through the common portal by 27 June 2020. Taxpayers up to that threshold, whose principal place of business was in Rajasthan, were required to file electronically by 14 July 2020.

COVID-19 GST compliance relief conditionally reduces or waives interest and late fees while retaining GSTR-3B due dates for February, March and April 2020. Higher-turnover registered persons must file by 24 June 2020 to receive nil interest for the initial delay period and reduced interest thereafter; other eligible persons receive nil interest if they file within prescribed dates. GSTR-1 late fee is waived if filed by 30 June 2020. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September return, and specified statutory compliance deadlines are extended to 30 June 2020.

Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export messages and manifests. An Assistant Commissioner is allocated to each vessel to verify filing acknowledgements, coordinate with relevant stakeholders, support resolution of user-level errors and escalate unresolved system issues through the SCMTR cell. Daily ship-call registers and weekly vessel-wise monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses for the Voyage Call Number, Sea Arrival Manifest, entry-inward application, Sea Departure Manifest and Sea Departure Notification-Acknowledgement.

GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.