This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (9) TMI 1033 - ITAT JAIPUR Rebate under Section 87A on Short-Term Capital Gains Taxable under Section 111A 1. Introduction The central question is whether a resident individual, whose total income falls within the monetary threshold prescribed for the concessi... ... ...

MINISTRY OF INFORMATION AND BROADCASTING NOTIFICATION New Delhi, the 3rd October, 2023 S.O. 4298(E).- In exercise of the powers conferred under sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2023 (18 of 2023), the Central Government hereby appoints the 3rd day of October, 2023 as the date on which the provisions of the said Act, in so far as it relates to serial number 29 and the entries thereto in the schedule to the said Act relating to the Cable Televi... ... ...

Under the former reassessment framework, time allowed or extended for an assessee's reply to a Section 148A(b) show-cause notice is excluded when computing the Section 149 limitation period. A notice is not invalid merely because the response period runs beyond the original limitation deadline. After that exclusion, where the remaining time does not exceed seven days, the sixth proviso provides a seven-day terminal period for issuing the Section 148A(d) order and consequential Section 148 notice. The exclusion does not create an open-ended period. Limitation must therefore be computed through the complete chronology of response periods, adjournments, extensions, reply-stage closure, and issuance of both the order and notice.

Reassessment validity depends on distinct safeguards governing notice, limitation and approvals. Under section 149(1)(b), extended limitation may apply where books, documents or evidence reveal qualifying escaped income represented as an asset, relevant expenditure, or entries in books of account; these are alternative statutory categories. Digital and handwritten cash-book records may constitute books of account when supported by possession, control, corroboration and taxpayer nexus. Section 151 sanction requires genuine consideration of the reopening proposal and material, but need not contain elaborate reasons. Approval for a section 143(2) notice must precede its issuance, and contemporaneous electronic communication may establish timing despite a later postal receipt. Section 148B approval for the assessment order remains distinct from notice-stage and scrutiny-notice approvals.

Section 87A rebate was treated, for the pre-restriction period discussed, as available against income-tax on total income, including tax on short-term capital gains subject to special-rate taxation, where a resident individual met the new-regime eligibility conditions. The distinction between special-rate computation and rebate availability was central: the special-rate provision determined tax on qualifying gains but contained no express rebate exclusion. By contrast, the express exclusion for specified long-term capital gains supported the view that a similar restriction could not be implied for short-term gains. Later statutory language limiting the rebate was prospective and requires separate assessment where applicable.

Article 12(4) of the India-Singapore DTAA confines fees for technical services to managerial, technical or consultancy services that are ancillary and subsidiary to royalty, make available technical knowledge enabling independent application, or involve development and transfer of a technical plan or design. Management and business-support services do not qualify merely because they are commercially valuable, specialised or recurring. The treaty inquiry turns on contractual deliverables, actual work performed, material transferred, and whether the recipient acquires autonomous technical capability; continuing dependence on the provider may evidence no transfer. Where more beneficial, the treaty limitation prevails over the broader domestic FTS definition, subject to treaty-residence and prescribed-document requirements.

Section 223(1) BNSS requires a proposed accused to be heard before cognizance of a PMLA complaint where the BNSS governs the cognizance stage. Section 44(1)(b) PMLA permits direct cognizance without committal but does not displace incorporated complaint safeguards; Sections 46 and 65 preserve criminal procedure unless inconsistent with the PMLA. Section 71 operates only upon inconsistency. Registration or listing of a complaint before BNSS commencement is administrative, not a pending inquiry under the saving clause, absent judicial application of mind. Non-compliance with the hearing requirement renders cognizance invalid and requires reconsideration from that stage; the hearing addresses prima facie cognizance, not trial merits.

Section 74 permits extended GST limitation only where tax short payment, erroneous refund, or wrongful input tax credit arose by reason of fraud, wilful misstatement, or suppression of facts to evade tax. A mismatch or discrepancy alone is insufficient. The show cause notice must disclose foundational facts identifying the transaction, withheld or misstated material, deliberate conduct alleged, and its factual link to tax evasion. Audit objections or approaching limitation cannot replace the proper officer's independent satisfaction. Liability cannot be confirmed on grounds beyond those specified in the notice.

Fiscal transparency of a UK partnership requires Indian-source income to be tested partner by partner for treaty entitlement. Article 4(1)(b) of the India-UK DTAA limits protection to the share taxed as income of a UK resident, whether in the partnership's or partners' hands; it does not bar non-UK resident partners from invoking India's treaty with their own residence State. Domestic recognition of the partnership does not establish a single treaty residence. Treaty claims require residence certificates and prescribed information. Legal-professional services are not automatically fees for technical services merely because India-UK treaty relief is unavailable; their characterisation must satisfy domestic law and the applicable treaty's income article, including relevant fixed-base, permanent-establishment, or presence conditions.

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (9) TMI 711 - KARNATAKA HIGH COURT At a Glance • Turnover and related-party transactions (RPTs) are not statutory thresholds in themselves; they are comparability filters whose legitimacy depends on the statutory comparability exercise under Chapter X. • Under Rule 10B of the Income-tax Rules, 1962, comparabil... ... ...

Actual payment of tax remains a statutory condition for input tax credit under the integrated GST framework; that condition is not confined to fraudulent, collusive, or non-genuine transactions. However, supplier default, retrospective registration cancellation, short tax declaration, or alerts cannot by themselves trigger mechanical denial or reversal. Authorities must apply the regime governing the relevant period, pursue available recovery against the supplier, issue a detailed notice, allow evidence of receipt and movement of supplies, provide a hearing, and give reasoned findings. Fraud-based action requires facts linking the purchaser to the alleged conduct. Pending and completed matters require fresh determination with consequential adjustment or refund where warranted, without fresh coercive recovery beforehand.

Section 16(2)(c) makes actual payment of tax by the supplier a foundational condition for input tax credit and is constitutionally valid. Credit cannot, however, be denied mechanically merely because a supplier's registration was cancelled or its returns show nil or short tax liability. Adjudication must assess the genuineness of supply, recipient evidence, circumstances of supplier default, available recovery action against the supplier, and the applicable statutory framework. Proceedings under Section 74 must state the foundational facts establishing fraud, wilful misstatement or suppression by the recipient; supplier fraud cannot be attributed without a direct factual link. Pending and concluded matters require fresh adjudication or reconsideration with hearing and without coercive recovery until determination.

Cross-examination of co-noticees in customs adjudication is not an absolute entitlement when authorities issue summons, non-attendance is not attributable to them, and the record includes material beyond those statements. Absence of cross-examination does not breach natural justice without demonstrated prejudice. Challenges to evidentiary value, the need for cross-examination, and sufficiency of material require factual appraisal in the statutory appellate forum. Article 226 writ jurisdiction is supervisory and ordinarily does not reassess disputed factual and evidentiary issues where an efficacious alternative remedy exists. The appellate forum may independently consider the factual and legal objections.

The Second Schedule to the Information Technology Act, 2000 establishes an e-authentication procedure for creation and access to a subscriber's signature key through a trusted third party. It requires identity verification, secure key storage, and the subscriber's sole authentication control over the key. Trusted third parties must facilitate verification, key-pair generation, signature creation, certificate applications, revocation and key destruction. Digital Signature Certificate issuance depends on credential verification, while authentication, key storage and signature processes must comply with the Controller's guidelines and prescribed digital-signature standards.

The Central Government fixes 30 November 2023 as the commencement date for identified amendments under the Jan Vishwas (Amendment of Provisions) Act, 2023 affecting the Information Technology Act, 2000. The commencement is confined to serial number 32 and the related Schedule entries, which acquire operative force from the appointed date within that statutory framework.

Classification of coconut oil under Bihar VAT turns on schedule wording, ordinary commercial parlance and the actual manner of sale, rather than HSN classifications used under customs or excise law. Coconut oil invoiced and sold as hair oil is treated as a toiletry, not edible oil; its express exclusion from the edible-oil entry reinforces that treatment. As coconut is not ordinarily understood as a vegetable, oil derived from it does not fall within the vegetable-oil entry. Coconut oil sold as hair oil is therefore taxable at the applicable toiletry rate.

Effective pursuit of an income-tax appeal requires the appellant to appear or seek adjournment after notice. Unexplained non-appearance and failure to request adjournment may justify dismissal for non-prosecution, reflecting the principle that filing an appeal alone is insufficient. Tribunal practice may treat an unattended appeal as unadmitted under its procedural rules. A party dismissed for default may seek recall by showing just cause, with any recall request determined according to law.

Previous sanction of the competent authority is a mandatory precondition before cognizance of offences under the Bihar Value Added Tax Act, 2005. Where uncontroverted allegations do not disclose the essential elements of tax evasion or abetment, criminal prosecution cannot proceed. Possession of crackers in transit requires material creating reasonable suspicion of possession for an unlawful object before an offence relating to explosive substances arises. Corporate officers cannot be subjected to criminal liability for company business activities without arraigning the company and alleging a statutory basis for vicarious liability.

Miscellaneous application seeking recall of an ex parte appellate order was filed after a Registry-noted delay of 1,757 days. The applicant did not appear despite notice. The application was not admitted and was dismissed, leaving the earlier ex parte order unrecalled.

Corrigendum to the Indian Boilers (Amendment) Act, 2007 corrects a drafting error in the Gazette of India, Extraordinary, Part II, Section 1 publication dated December 13, 2007. At page 6, line 17, the reference "(6)" is replaced by "(5A)", so that the relevant sub-provision bears the corrected designation in the published amendment.