OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II), MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA: URAN, DISTRICT: RAIGAD, F. No. S/12-Gen-Misc - 02/2019-20/ AM (X) Date: 28.01.2020 PUBLIC NOTICE NO. 14/2020 Subject: -reg. Attention of all Exporters, Customs Broker, Shipping Lines/Agents, CFSs, Custodians, Port Terminal Operators, General Trade coming under the jurisdiction of JNCH, Nhava Sheva and all other stakeholders is invited on the above captioned subj... ... ...

HON'BLE MR. JUSTICE NAVIN SINHA AND HON'BLE MR. JUSTICE B.R. GAVAI For the Appellant : Mr. Sanjay Jain, ASG Ms. Binu Tamta, Adv. Mr. Zoheb Hussain, Adv.  Mr. B. Krishna Prasad, AOR For the Respondent : Mr. V. Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Ms. Vshita Mathur, Adv. Ms. Mounica Kasturi, Adv. Mr. Punit Dutt Tyagi, AOR ORDER Delay condoned. This appeal is directed against the impugned judgment and order No.C/A/51000/2018-CU(DB) dated 13.3.2018 in Custo... ... ...

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 131 OF 2026-CBDT New Delhi, the 28th September, 2026 S.O. 5334(E).- In pursuance of the section 45(4)(b) of the Income-tax Act, 2025, the Central Government hereby approves the Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) for Scientific Research under the category of University, college or other institution, for the purposes of section 45(3)(a)(i) of the said Act of 2025 and rul... ... ...

HON'BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. Lakshmi Menon, Advocate for the Appellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY This appeal is directed against the impugned order dated 29.04.2015, wherein the Ld. Commissioner of Customs (Import), Mumbai has confirmed the adjudged demands on the ground that the imported goods i.e. "Removable or Exchangeable Disc Drives" should be ... ... ...

Filing of bills of entry is temporarily unavailable from 20:00 hours on 1 February 2020 until completion of ICES 1.5 updates required to implement proposed Customs duty-rate changes. Importers, exporters, Customs Brokers and other stakeholders are advised to comply with the temporary filing restriction. The requirement operates as a standing order for officers and staff of all Appraising Groups at Jawaharlal Nehru Custom House.

SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER For the Department : Shri K.E.B Rengarajan, Jr. Standing Counsel For the Assessee : Shri R.Vijayaraghavan ORDER PER BENCH:  This is a bunch of twelve appeals - six appeals by the Revenue for assessment years 1999-2000 to 2004-05 and six by the assessee for assessment years 2000-01 to 2005-06. In all these appeals, almost identical issues are involved, therefore, for the sake of convenience and brevit... ... ...

Approval is granted to the Institute for Financial Management and Research, Chennai, for social science or statistical research under the deduction framework. Continued applicability depends on retaining Scientific and Industrial Research Organization recognition for each relevant tax year. The institution must comply with rule 34, submit the prescribed annual donation statement in Form No. 15 by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate specifying the donation amount.

UPASI Tea Research Foundation, Tamil Nadu is recognised as an Other Institution for scientific research for the specified tax years. Continuance requires retention of Scientific and Industrial Research Organization approval in every effective tax year, compliance with rule 34, and preparation and timely delivery of the required donation statement in Form No. 15. The Foundation must also issue Form No. 16 certificates to donors specifying donation amounts in accordance with rule 31.

Shipping Bill filings must include mandatory item-level declarations of State and District of Origin, Standard Unit Quantity Code, preferential trade agreement status, and GST Compensation Cess in the Single Window table. District codes must correspond to the declared State of Origin, and SQC must be separately declared even where it matches the commercial unit. Every Shipping Bill invoice must be uploaded through eSanchit, with its Image Reference Number and the relevant invoice or invoice-cum-packing-list document code declared in the Shipping Bill.

Interest income from surplus funds invested with co-operative banks and societies qualifies for deduction under section 80P(2)(d) and is also eligible under section 80P(2)(a)(i), rather than being treated as income from other sources. Where the deduction applies, a business-expenditure disallowance increases the income qualifying for the Chapter VI-A deduction and should therefore be deleted, consistent with CBDT Circular No. 37 of 2016. Eligible income requires recomputation after granting the deduction and removing the expenditure disallowance.

Cancellation of GST registration solely for continuous non-filing of returns carries severe civil consequences because it prevents the taxpayer from conducting business. A liberal and pragmatic approach permits a defaulting registrant one opportunity to file pending returns and pay tax, interest, penalties and late fees. The second proviso to Rule 23(1) supports restoration after compliance without requiring a separate revocation application, while preserving recovery of all statutory dues. Registration is restored once stipulated compliance is completed.

Approval is granted to Santhigiri Ashram, Thiruvananthapuram, for social science or statistical research for specified donation-related purposes. The approval applies for tax years 2026-2027 to 2030-2031 and depends on continued Scientific and Industrial Research Organization approval. The institution must comply with prescribed conditions, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate stating the donation amount.

Reverse-charge liability on rent is considered where a company registered under GST only in Punjab maintains an administrative and accounting office in Delhi. The office makes no taxable supplies, the property is rented from an unregistered individual, and the company's manufacturing and outward supplies are conducted from Punjab. The issues concern applicability of reverse charge, the appropriate GSTIN for discharging any tax, and availability of input tax credit on tax paid.

Approval is granted to the Indian Institute of Health Management Research, Jaipur for scientific research as a university, college or other institution for the tax years 2026-2027 to 2030-2031. Continued applicability requires approval as a Scientific and Industrial Research Organization in every relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by the prescribed deadline, and issuance of Form No. 16 certificates to donors specifying donation amounts.

Approval for scientific research applies to Bhartiya Sanskriti Darshan Trust, Pune for tax years 2026-2027 to 2030-2031. Continued operation is conditional on retaining Scientific and Industrial Research Organization recognition for each relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by 31 May following the tax year of receipt, and issuance of Form No. 16 donor certificates specifying donation amounts.

External development charges imposed as a statutory levy for external-development works are payments to the Government where the development authority merely executes those works. They are not consideration for work carried out on behalf of the payer under a payer-specific works contract. Accordingly, tax need not be deducted at source on such charges, and non-deduction does not trigger payer-in-default liability or consequential interest.

Approval for Voluntary Health Services, Chennai as an other institution for scientific research applies for tax years 2026-2027 through 2030-2031. Continued effectiveness requires SIRO approval for each covered tax year, compliance with rule 34, annual Form No. 15 donation reporting by 31 May following the tax year of receipt, and Form No. 16 certificates to donors specifying the donation amount.

Approval for scientific research as a Research Association is effective for the tax years 2026-2027 to 2030-2031. It remains conditional on continued SIRO approval, compliance with rule 33, annual preparation and delivery of Form No. 15 statements by the prescribed deadline, and issuance of Form No. 16 certificates to donors specifying donation amounts.

Scientific research approval is granted to Ashoka Trust for Research in Ecology and the Environment, Bengaluru, as an "other institution". The approval requires continued recognition as a Scientific and Industrial Research Organization, compliance with prescribed conditions, annual filing of the donation statement in Form No. 15, and issuance of Form No. 16 certificates to donors specifying donation amounts. It applies for tax years 2026-27 through 2030-31.

Scientific research approval recognises Schizophrenia Research Foundation (I), Chennai as an other institution for the scientific-research donation framework. Its continued effectiveness requires retention of Scientific and Industrial Research Organization approval and compliance with prescribed conditions. The Foundation must file a donation statement in Form No. 15 for each tax year within the stipulated period and issue donors Form No. 16 certificates specifying donation amounts. The approval applies for tax years 2026-2027 through 2030-2031.