Mandatory i-CAS-Halal certification for exports of specified meat and meat products to Egypt is subject to a twelve-month transition period calculated from 9 February 2026. The transition period has been extended by three months from the previous nine-month period, deferring the scheme's implementation for those exports. The extension is intended to enable system readiness and the onboarding and accreditation of Egyptian Halal certification bodies under the India Conformity Assessment Scheme (i-CAS)-Halal.

Exports of Basmati and Non-Basmati rice to European Union member states, the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland are permitted subject to a Certificate of Inspection issued by the Export Inspection Council or an Export Inspection Agency. For exports to other European countries, the Certificate of Inspection is not mandatory until 1 April 2027. The changes take effect immediately from 9 November 2026 and amend the export policy conditions established on 10 April 2026.

Ryotwari patta may be granted only over ryoti land, which excludes tank beds. Where land is recorded as tank poramboke but its classification is disputed, the Settlement Officer must determine whether the classification is correct before granting a patta. The classification is a jurisdictional question on which the power to grant a patta depends. With pre-abolition records unavailable and no specific finding on the alleged error, the claimant's ultimate entitlement remains open.

Section 154 permits rectification of a mistake apparent from the record, not a debatable question of law. An addition for late deposit of employees' provident fund and ESI contributions falls outside rectification where conflicting High Court views made the applicable due date debatable and the original assessment preceded the Supreme Court decision resolving that conflict.

Section 263 of the Income-tax Act, 1961 permits revision only where an assessment is both erroneous and prejudicial to Revenue. Failure to make necessary inquiries or verification may justify revision, but an alleged failure to inquire cannot support it where the assessing officer examined the relevant matter on the correct facts. An incorrect return entry indicating unutilised accumulated income does not establish a failure to verify where the audit report and assessment records show full utilisation in preceding years and the officer examined the relevant details.

Alleged bogus purchase additions based on peak purchase values rested on information identifying suppliers as hawala operators, without material linking the taxpayer's transactions to accommodation entries or examination of supporting records. Purchase invoices, delivery challans, ledger accounts, bank statements and evidence of account-payee cheque payments supported the purchases, while corresponding sales and gross profit were accepted. The additions were deleted for both assessment years.

Retaining both penalty charges in an initial notice does not invalidate the penalty where the final show-cause notice identifies furnishing inaccurate particulars as the charge and the taxpayer knows the charge before imposition. A fully disclosed leave encashment deduction claimed in good faith under a judicial decision prevailing when the return was filed does not amount to furnishing inaccurate particulars merely because the claim is disallowed, even if that decision is later reversed. Disclosure included the provision and its non-payment by the filing due date.

Section 80P(2)(d) permits a cooperative society to deduct interest or dividends derived from investments with another cooperative society. Interest earned by a cooperative housing society on deposits with a cooperative bank qualifies where the bank is registered as a cooperative society. The restriction under section 80P(4) on certain cooperative banks claiming a deduction for their own income is distinct from the investing society's entitlement. The beneficial provision is to be construed liberally, without adding restrictions not stated in it.

Exemption under section 11 of the Income-tax Act depends on evidence that expenditure was actually applied towards charitable purposes. Insufficient evidence led to disallowance of the claimed application, although identical claims had been accepted in other assessment years. The claim is to be allowed subject to verification and a reasonable opportunity of hearing for the assessee.

Income-tax registration under section 12AB requires scrutiny of a trust's objects, the genuineness of its activities and compliance with laws material to its objects. Registration may be refused where activities are unsubstantiated and material legal requirements have not been met. Relevant deficiencies include missing information about a loan, lack of prior sanction for borrowing under the Maharashtra Public Trusts Act, and an unexplained absence of weaker-section student admissions under right-to-education law.

Foreign tax credit remains available where Form 67 is filed after the return-filing due date but before the return is processed, subject to verification of the form. Section 90 of the Income-tax Act and Article 23 of the India-Denmark Double Taxation Avoidance Agreement govern relief for foreign tax. The filing requirement under Rule 128 is procedural and directory, and the Rules do not prescribe denial of relief solely for delayed filing.

Interest earned by a co-operative society from investments with co-operative banks qualifies for deduction under section 80P(2)(d), because co-operative banks are co-operative societies for that purpose. The provision covers income derived from investments with co-operative societies. Interest received from Bank of Maharashtra does not qualify for deduction under the same provision.

For a private discretionary trust taxable at the maximum marginal rate, surcharge on income tax is computed according to the income-based slabs prescribed by the applicable Finance Act, rather than automatically at the highest surcharge rate. The maximum marginal rate includes income tax and surcharge, but the applicable surcharge rate is determined by reference to the relevant income slab.

Interest and dividend from a co-operative society's mandatory investments with a co-operative bank qualify for deduction under section 80P, subject to verification of the statutory investment requirement. Interest on deposits made to meet the society's statutory obligations qualifies under section 80P(2)(a)(i). If the income is assessed as income from other sources under section 56, eligible deductions under section 57 must be allowed against it.

For a person other than the searched person, the first proviso to section 153C links the relevant search date to the assessing officer's receipt of seized material. Section 153C(3), effective from 1 April 2021, excludes its application to searches initiated on or after that date. Where the deemed search date falls on or after that date, assessment under section 153C lacks jurisdiction; section 148 provides the applicable route.

Section 153C of the Income-tax Act, 1961 does not apply to searches initiated on or after 1 April 2021; Section 148 applies instead. For a non-searched person, the relevant search date is linked to the jurisdictional assessing officer's receipt of seized material. Where the deemed search date falls on or after the cutoff, an assessment under Section 153C lacks jurisdiction.

Binding interim judicial directions preventing tax deduction govern leave travel concession payments involving foreign travel during the period those directions are in force. The statutory obligation to deduct tax must be applied alongside those directions. Non-deduction in compliance with them does not make the payer an assessee in default or attract the associated demand and interest. A subsequent decision on the exemption for foreign travel cannot retrospectively create a default for the period covered by the directions.

A GST notice under Section 74(5) concerning input tax credit may raise questions about the genuineness of supplies where a lorry receipt is unavailable. A lorry receipt is one form of transport evidence, but other material may also be relevant to establishing the movement and receipt of goods. Alternative evidence may include e-way bills, stock registers, accounting and trading records, corresponding sales, check-post or toll-plaza records, bank payment statements and supplier confirmations. A detailed written reply to the proper officer can present the available evidence.

Section 34(2) requires declaration for the month of issue, no later than 30 November following the end of the financial year of supply or the relevant annual return filing date, whichever is earlier. Views differed on backdating: one response cautioned against manipulation and another advised retaining the November date and reporting the credit note in November GSTR-1. Customer rejection followed by adding a credit note dated as requested in GSTR-1A was also suggested, but the contributor had not tested the option. Whether GSTR-1A could be used after filing October GSTR-1 but before its due date remained unresolved.

The Central Bureau of Narcotics oversees licit opium poppy cultivation and imports and exports of narcotic drugs, psychotropic substances and precursor chemicals, while conducting intelligence-driven enforcement against trafficking under the Narcotic Drugs and Psychotropic Substances Act, 1985. Licences, permits, certificates and other documents are processed through the ICEGATE SWIFT 2.0 single-window system, which handles more than 15,000 import and export applications annually. Planned measures include advanced crop tracking, expanded alternative development and a dedicated division to monitor high-risk non-scheduled industrial chemicals.