GST recovery against a purchasing dealer is questioned where a supplier filed GSTR-1 but did not pay the challan or file GSTR-3B. The issues concern third-party recovery through DRC-13 for gross GSTR-1 liability despite available input tax credit reducing the supplier's net payable amount, and whether later payment and GSTR-3B filing affect the purchaser's liability.

Charitable purpose includes relief of the poor, education, yoga, medical relief, environmental and heritage preservation, and advancement of general public utility. General-public-utility activities involving trade, commerce, business, or related services for consideration are excluded from charitable character unless undertaken in actual pursuit of that object and the aggregate receipts from those activities do not exceed twenty per cent of the trust's or institution's total receipts for the relevant previous year.

The special GST procedure requires reporting of the final-packing machine in FORM GST SRM-I. Make and model details are optional, but a machine number is mandatory and may be assigned where unavailable. Electricity-consumption ratings must be based on machine details or records; if unavailable, they may be certified by an eligible Practicing Chartered Engineer and uploaded with the form. The procedure excludes Special Economic Zone units and manual packing operations. It applies to job workers and contract manufacturers, while the principal manufacturer bears compliance responsibility for an unregistered job worker or contract manufacturer.

Technical assistance from petitioners' representatives must be provided to the SFIO, under its supervision, to verify investors' claims and identify attached properties for possible sale. Any action concerning properties under provisional attachment remains subject to the final outcome of pending appellate proceedings under the PMLA and any further proceedings. New applications were dismissed, while the application relating to provisionally attached properties was disposed of. The main matters were listed for a further report.

RAY is a conversational AI account manager on WhatsApp that enables businesses to access payment information, support, and operational actions through messages or voice notes. It can provide payment summaries, analyse payment activity, monitor settlement status, generate payment links, and issue refunds. The AI assistant is designed to proactively identify payment-health issues, flag settlement events, recommend actions, and use merchant-specific context to support payment management without dashboard navigation.

Competing interests in land within a larger survey-number area require clear identification of the respective plots and shares before any potential sale of attached property. Revenue authorities are to assist with demarcation, supported by plans and revenue records submitted by the claimants. Lifting the attachment remains contingent on establishing valid salable title and verifying the claimant demands. Proceedings arising from the FIR remain stayed pending further consideration of these property claims.

Substance over form governed the treatment of housing-scheme collections where powers of attorney, control over funds and construction operations showed that the assessee conducted the building business for personal benefit. The intermediary construction firm could therefore be disregarded as a profit-diversion device, collections were treated as trading receipts, and profit was estimated after rejection of inadequately maintained books. Cash payments to the controlled firm were treated as loans or debts rather than payments to an independent entity; other cash payments required reconsideration under the Rule 6DD(j) exception and applicable circular. Loans were assessed as undisclosed income because the contemporaneous search statement was accepted over a later unsupported explanation.

AssetPlus has launched Portfolio Management Services for certified Mutual Fund Distributor partners to digitally onboard, track, manage and report PMS investments for eligible high-net-worth clients. PMS distribution requires NISM Series-XXI-A certification and operates within the APRN distributor-registration framework. PMS comprises individually managed portfolios run by SEBI-registered Portfolio Managers and held in clients' demat accounts. The minimum investment is Rs. 50 lakh, and offerings are governed by the SEBI (Portfolio Managers) Regulations, 2020. The platform provides daily reconciliation of holdings, performance and valuations.

Post-supply discounts issued through tax credit notes may be excluded from taxable value only if the recipient reverses input tax credit attributable to the discount. Pending portal-based verification, suppliers may obtain a Chartered Accountant or Cost Accountant certificate detailing the credit notes, linked invoices, reversal amounts, and supporting reversal records. For discounts within the prescribed annual tax threshold, a recipient undertaking or certificate may be used instead. Such evidence is admissible in scrutiny, audit, investigation, and other proceedings, including for past periods.

Section 138B of the Customs Act permits reliance on inquiry statements in adjudication only when the statutory circumstances for non-production of the maker are established or the maker is examined before the adjudicating authority. If the statement is admitted in the interests of justice, the affected party must have an opportunity to cross-examine. Mere asserted non-cooperation by an employee does not establish unavailability, incapacity, adverse-party interference, or impracticability of production. Statements proposed for revocation of a customs broker's licence therefore require examination of their makers and cross-examination where admitted in evidence.

Reassessment after processing under section 143(1) remains permissible where tangible material gives the Assessing Officer reason to believe that income escaped assessment, because such processing involves no scrutiny assessment or prior opinion. Information on cash deposits preceding unsecured loans provided a sufficient basis for reopening; conclusive proof of escapement was unnecessary at the notice stage. Cash-credit additions require examination of identity, creditworthiness and transaction genuineness, and were restored for fresh adjudication with a reasonable opportunity to produce evidence. The long-term capital-gain addition and denial of exemption remained sustained because the records did not substantiate the claimed valuation.

Territorial jurisdiction of an ITAT bench to entertain an appeal is determined by the situs of the jurisdictional Assessing Officer under standing orders issued under Rule 4(1). Where the jurisdictional Assessing Officer is located at Mangaluru, outside the territorial allocation of the Panaji Bench, the appeal lies before the Bengaluru Bench. Appeals instituted before the Panaji Bench in those circumstances are not maintainable and must be filed before the competent Tribunal bench.

Contractual under-loading charges arising from idle freight under a fuel supply agreement are deductible business expenditure where the agreement places liability on the seller and recovery occurs through sale-bill adjustments. As commercial obligations incurred in ordinary coal-supply operations, they are not expenditure for an offence or conduct prohibited by law under Explanation 1 to section 37(1). Demurrage for delayed loading or unloading at railway sidings is compensatory for extended use, storage and custody facilities and incidental to goods transportation. It likewise remains deductible where it is not a fine or statutory penalty. This treatment sustains deletion of disallowances for both categories of expenditure.

Remuneration received by a working partner is generally taxable as business income. However, the proviso to Section 28(v) excludes salary or remuneration, including any part of it, that has not been allowed as a deduction to the firm under Section 40(b). Accordingly, remuneration disallowed to the firm is not chargeable in the partner's hands. This exclusion applies to both salary and remuneration and prevents taxation of amounts for which the firm received no corresponding deduction.

Section 68 addition for an unsecured loan or advance is unsustainable where the taxpayer establishes the creditor's identity, creditworthiness and transaction genuineness through PAN, tax return, financial statements, bank records, ledger entries and company master data. Sufficient reserves and surplus support the creditor's capacity, while receipt and repayment through banking channels with matching accounting entries support genuineness. A prior statement by an alleged entry operator does not, without evidence of control over the creditor during the relevant year or linkage to the transaction, establish that the loan was an accommodation entry. The taxpayer consequently discharges the burden of proof under Section 68.

Interest expenditure cannot be allocated to or capitalised in capital work-in-progress when available interest-free funds exceed the value of that work-in-progress and are sufficient to finance it entirely. In the absence of a demonstrated nexus between borrowed funds and the capital asset, related interest disallowance is unsustainable. The interest expenditure therefore remains outside the cost of capital work-in-progress.

Cash deposits sourced from a nephew's agricultural-land sale proceeds and existing cash in hand are not unexplained where sale deeds substantiate the sale and receipt of consideration. The family relationship, sale transaction and receipt of cash support the stated source when they remain undisputed. A minor difference between sale consideration and the deposited amount, or the seller's ability to maintain a separate bank account, does not by itself displace that explanation. The deposits are therefore satisfactorily explained, and no addition for unexplained money under Sections 68 or 69A is warranted.

Unsigned Form No. 36 appeal memoranda remained defective despite Registry notices requiring rectification within ten days. As the defects were not removed by the hearing date, the appeals were dismissed as defective. The outcome turned on non-compliance with the procedural requirement to file signed appeal memoranda and cure notified defects.

Arm's-length pricing of intra-group management support services requires application of the benefit test: services must be rendered and provide economic or commercial value, while shareholder and duplicative activities are not chargeable. Service agreements, cost-allocation workings, benchmarking support and functional material can establish rendition and benefit; acceptance of part of the payment further supports that conclusion. Inclusion in a TNMM cost base does not alone prove benefit but may corroborate operational use. A 5% mark-up on indirect costs within the comparable range was consistent with low value-adding intra-group service principles. Pricing the disputed services at nil was unsustainable, requiring deletion of the transfer-pricing adjustment.

Pending proceedings before a larger Supreme Court Bench do not require deferral where the applicable authority remains unstayed and any interim restraint does not cover it. For assessments under the DRP mechanism, sections 144C and 153 operate together: DRP directions remain part of the assessment process, while section 144C(13)'s prompt-finalisation requirement does not displace section 153's outer limitation. Final assessment orders issued after the applicable statutory deadline are barred by limitation and jurisdictionally invalid, notwithstanding compliance with DRP directions.