DPIIT-recognized start-ups may register on the "Source from India" feature of the Trade Connect ePlatform and receive a unique start-up badge where applicable eligibility conditions are met. A special exception allows such start-ups to register despite not meeting general exporter eligibility requirements, provided they hold an active IEC and are not included in the Denied Entity List. Users must link their Trade Connect accounts to eligible IECs, submit export details and declarations, and obtain approval before their microsites become publicly visible.

BRICS industrial cooperation under PartNIR was strengthened through a Joint Declaration and institutional measures addressing MSMEs, photovoltaics, startup-led innovation, and resilient transport and logistics. The measures include an SME cooperation framework, Terms of Reference and an Action Plan for photovoltaic industry cooperation, and a startup innovation action plan. Trade discussions focused on the multilateral trading system, MSME participation in international trade, resilient global value chains, and cross-border digitally delivered services within a rules-based trading framework.

BIOFACH INDIA 2026 promotes certified organic exports by providing a platform for Indian organic enterprises to showcase diverse certified products and engage with overseas buyers through structured Buyer-Seller Meets. Technical sessions address organic certification, traceability, sustainability, quality standards, international regulatory requirements and export-market expectations. The initiative supports quality assurance, international market access, export linkages and sustainable agricultural practices across the organic value chain.

Attorney-client privilege restricts investigative summons requiring an Advocate to disclose professional legal advice. Advocates should ordinarily be summoned only in rare and exceptional circumstances, with due care and caution by authorities. Communications, documents and advice protected under the Bharatiya Sakshya Adhiniyam may be disclosed only with client consent or where statutory exceptions concerning illegal purpose, crime or fraud apply. A summons invoking an exception should state its factual basis and carry superior-officer approval. Privilege does not bar production of pre-existing documents, and may not apply where the Advocate personally participates in alleged illegality.

Vicarious criminal liability under Section 137 of the CGST Act arises from an offence alleged to have been committed by a company. Where the company is the registered person and the entity alleged to have availed or utilised wrongful input tax credit, it must be arraigned as the principal accused before directors or officers may be proceeded against on a vicarious basis. Allegations of a director's active involvement do not replace the requirement to include the company, while responsibility, consent, connivance, or negligence must be established under the statutory framework.

Section 153C permits proceedings against a person other than the searched person when books, documents or assets found in a search pertain to that other person and indicate undisclosed income or assets. The Finance Act 2015 amendment replacing the "belongs to" test with "pertains to" is presented as applicable where the search preceded 1 June 2015 but the material was seized by the non-searched person's Assessing Officer after the amendment and notice was later issued. The article supports a purposive interpretation that preserves the amendment's expanded scope.

Service taxability depends on the real legal character of each receipt and satisfaction of statutory elements, not merely on accounting descriptions or differences between returns and financial statements. Investment profit received in the capacity of an investor cannot be equated with consideration for management services merely because the same person also provides taxable services. Copyright royalty cannot be taxed as Intellectual Property Service where copyright is statutorily excluded. Genuine CENVAT credit should not be denied for curable procedural defects, and extended limitation requires positive evidence of suppression or intent to evade beyond disclosed accounting records.

India's foreign trade compliance framework combines customs, tariff, foreign trade policy, authorisations, procedural requirements, and allied regulatory obligations. Compliance depends on accurate Harmonized System classification, complete customs valuation, satisfaction of Rules of Origin for preferential tariffs, and adherence to licensing, exemption, and export-promotion conditions. Businesses should maintain consistent transaction records, accurate electronic declarations, and supporting evidence for audits. Internal reviews, staff training, periodic compliance audits, and monitoring of policy changes, sanctions, export controls, and intellectual-property requirements help manage cross-border regulatory risk.

A business project report should present the proposed enterprise through business, market, technical, organizational, marketing, financial, risk, legal, and implementation analyses. Financial analysis should address project costs, capital needs, financing sources, projected statements, cash flows, break-even position, profitability, and return on investment. Statutory and legal compliance should cover business registration, licences, tax registrations, labour-law compliance, environmental clearances, small-enterprise registration where relevant, and intellectual-property protection. The report should also include implementation scheduling, findings, references, appendices, and consistent professional formatting.

Business project reporting structures a proposed or existing enterprise into an operational, financial, and compliance plan. It assesses technical, market, financial, managerial, economic, and social feasibility; identifies market demand, technical requirements, organisational arrangements, capital needs, projected income, cash flows, profitability, and implementation strategy. The report should document applicable registrations, tax and labour obligations, environmental approvals, licences, sector-specific permissions, and intellectual-property protection. It also identifies market, financial, operational, technological, legal, regulatory, and strategic risks, with mitigation through monitoring, contingency planning, insurance, diversification, and internal controls. Periodic updating is required because projections depend on data and assumptions that may change.

ISO 10002:2018 provides guidance for a customer-focused complaints-handling process covering the receipt, recording, assessment, investigation, resolution, closure and analysis of complaints. The process should be visible, accessible, responsive, objective, confidential and accountable, with defined responsibilities and clear communication. Complaint data should be used to identify recurring issues, root causes, process failures, training needs and improvement opportunities. Implementation includes reviewing existing practices, establishing policy and procedures, training personnel, monitoring performance and applying corrective and preventive action.

A cheque-dishonour complaint may be instituted by a co-operative society through its duly authorised Secretary where the society is the payee and the underlying transaction documents identify it as the complainant entity. The order of the Secretary's and society's names in the cause title does not determine whether the complaint was filed personally or for the society; at most, it is a technical defect that does not affect authority or maintainability. A pre-trial quashing request should not require disputed factual enquiry where a statutory presumption attaches to the cheque.

Article 32 jurisdiction to quash criminal proceedings is extraordinary and ordinarily requires a demonstrated fundamental-right violation or exceptional circumstances warranting direct constitutional intervention. Assertions of absence from the country, lack of knowledge of transactions, or misuse of a bank account do not by themselves justify bypassing remedies before the High Court. Multiple FIRs may be clubbed only when they arise from the same incident or connected acts forming one transaction, assessed through sameness, unity of purpose, proximity, and continuity. Distinct complainants, victims, occasions, transactions, and consequences support separate investigations despite a similar modus operandi or funds reaching one account.

Penalty for alleged Form-38 manipulation was not sustainable where machinery parts imported for the assessee's repair and maintenance were supported by a tax invoice, goods receipt, Form-38 and Form-402, with no discrepancy in description, quantity or value. Use of a correction marker in the invoice-tax amount column did not establish tax evasion or an attempt to evade tax. The parts were not intended for resale, and no material showed that the assessee dealt in or sold such plant or machinery. Accordingly, the stated precedents supported exclusion of penalty under Section 54(1)(14).

CENVAT credit is available for services used to maintain a fly ash pond and to load, unload and transport fly ash from a power plant to a cement manufacturer's factory. Fly ash constitutes an input or raw material for cement manufacture, and the services facilitate its extraction, handling, procurement and inward movement. The definition of input service covers services used directly or indirectly in or in relation to manufacture, including procurement and inward transportation of inputs, without requiring that services be physically received within factory premises. Denial of credit solely because the services were performed outside the factory is therefore not sustainable.

Dilution of duty-paid styrene butadiene latex with water, addition of preservative, branding and repacking do not constitute manufacture unless the process creates a new article with a distinct name, character or use. Where the input and processed products retain the same chemical characteristics and comparable uses, no fresh central excise duty arises. The Department also cannot adopt a contrary position for later periods where unchallenged Tribunal decisions on the identical process and facts have attained finality, absent any material distinction or new evidence. Accordingly, the excise-duty proceedings were dropped and the prior settled position was maintained.

The Supreme Court found no grounds to interfere with the CESTAT, Chandigarh orders in the central excise dispute and dismissed the civil appeals. Pending applications were also disposed of.

Service-tax exemptions for original works supplied to government bodies depend on the prescribed non-commercial-use, recipient and temporal conditions. Construction of market infrastructure under a government scheme requires evidence that its use is predominantly non-commercial; fee-based use without proof of statutory public-function status or treasury remittance does not establish that condition. Government-approved residential housing projects may qualify where work orders show supply to the relevant government housing authority. Entry 14A applies only to original-work contracts entered into before the specified cut-off date, making contract date determinative for school-construction exemption.

Service tax on the Government's grant of natural-resource rights is determined by the date the mining right was assigned, rather than by the date periodic royalty or related payments are made. Where a mining lease was executed before 1 April 2016, when grants of natural resources became taxable, the later levy does not apply to royalty, District Mineral Foundation and National Mineral Exploration Trust contributions, or user fees paid from 1 April 2016 to 30 June 2017 under that lease. On this analysis, the related tax demand, interest and penalties are unsustainable.

Service-tax liability under the positive-list regime required identification of the particular taxable service, its recipient and the consideration attributable to that service. A demand based only on discrepancies between income-tax returns, ST-3 returns and unbilled revenue, without specifying the allegedly rendered service or explaining why the amounts were taxable, lacked the necessary factual foundation. Registration under multiple service categories did not remove the requirement to identify the specific service forming the basis of liability. The show cause notice was therefore vague and incapable of sustaining the service-tax demand.