Kochi, Aug 27 (PTI) The police have intensified the search for an Assam native who escaped from Aluva Sub Jail and later reached the Perumbavoor police station seeking his Aadhaar card, officials said on Thursday. Madhur Jya Sonowal (28), a native of Dhemaji in Assam, escaped from Aluva Sub Jail on August 24. Sonowal was arrested by Edathala police last week with the help of Perumbavoor police in connection with a mobile phone theft and was lodged at the Aluva Sub Jail. Prison offici... ... ...

Principal Bench jurisdiction was not triggered because the appeal did not raise a matter within its exclusive jurisdiction. An incorrect entry in Form APL-05 could not change the appropriate appellate forum. The appeal was to be transferred seamlessly through the online system to the State Bench, without being treated as withdrawn.

Sh. R.K.Panda, Accountant Member And Ms Suchitra Kamble, Judicial Member For the Appellant : Sh. V.Raja Kumar, Adv. For the Respondent : Sh. Atiq Ahmad, Sr.DR ORDER PER BENCH These four appeals preferred by the assessee, are directed against the order dated 09.09.2014 of the Commissioner of Income Tax (Appeal) [in short "CIT(A)"]-XVIII, New Delhi for 2007-08 to 2010-11 Assessment Years. 2. The grounds of appeal are as under:- (ITA No. 6446/Del/2014 ( A.Y 2007-08) "1... ... ...

New Delhi [India], August 26: A Women's Savings Account may offer banking features designed for eligible women, but choosing one should involve more than the account's name. Before you open a savings account, consider whether its facilities, benefits and terms provide genuine value for your financial needs. What is a Women's Savings Account? A Women's Savings Account is designed for eligible women and may combine standard banking facilities with additional benefits or services. Features and ... ... ...

New Delhi [India], August 25: India's retirement savings market is undergoing a quiet structural change. A generation of private-sector workers with no employer pension is approaching its fifties, NPS accounts opened in the early 2010s are maturing into mandatory annuity purchases, and household surveys continue to show that most Indians have made no formal provision for post-retirement income. The result is surging interest in pension and annuity products, and a market where understanding the c... ... ...

Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India.

Time limits for applying to revoke cancellation of GST registration are extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 and cancellation arose from specified defaults. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters. Fresh applications may be filed after rejection in prescribed circumstances. Further extensions beyond the extended date depend on whether 30, 60 or 90 days had elapsed, with discretionary extensions available to the Joint or Additional Commissioner and Commissioner where the statutory conditions are met.

Reserve Bank special measures relating to FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings were identified as attracting foreign-exchange inflows and providing near-term support to the rupee. The Reserve Bank became a net dollar buyer in June after two months of sales to support the rupee. The FCNR(B) window remained open until August 31, while the market outlook anticipated broader rupee depreciation over subsequent weeks.

GST liability for restaurant services supplied through e-commerce operators is discharged by the operator under section 9(5). The operator need not collect tax at source or file GSTR-8 for these services, but continues to collect tax at source on supplies not notified under section 9(5). No separate registration is required. The operator issues the invoice and must pay the restaurant-service tax liability entirely in cash without using input tax credit, while retaining credit on inputs used for its own platform services.

India-Morocco economic cooperation is expanded through the seventh Joint Commission framework, targeting deeper and more diversified trade, investment, industrial collaboration and market access across goods and services. An India-Morocco Joint Working Group is to examine bilateral trade opportunities and the feasibility of a preferential trade agreement, including tariff and non-tariff barriers, improved market access and trade facilitation. Cooperation also addresses pharmaceutical market authorisation and approval timelines, food safety, sustainable agriculture, renewable energy, artificial intelligence, healthcare, and phosphates and fertilisers.

Section 74 invocation for an extended GST demand period requires a show cause notice to contain specific allegations and material facts supporting fraud, wilful misstatement, or suppression of facts to evade tax. Mechanical or alternative use of these expressions, without identifying the relevant conduct and evidentiary basis, does not establish extended limitation. Non-payment of GST alone is insufficient. Investigation must disclose material evidence of the statutory ingredients, and that evidence must form part of the show cause notice.

GST appellate limitation requires identification of the relevant decision or order before applying the statutory filing period. A rectification application filed within the prescribed period under Section 161 and decided through a reasoned order bears directly on limitation where the appeal challenges both the original determination and the rectification decision. Rectification does not create an unlimited extension or enlarge condonation powers; an appeal may still be barred if delayed when calculated from communication of the rectification order. FORM GST APL-01 should disclose the complete procedural chronology for contextual scrutiny of limitation.

Custom AI automation tailors systems to an organisation's data, processes and objectives, with integration into existing business tools and continuing improvement through operation. Adoption areas include customer support, demand and inventory forecasting, and document and data processing. Implementation should be based on data quality, workflow constraints and defined performance indicators, with arrangements for return-on-investment measurement, monitoring, retraining, data security and confidentiality. The approach is intended to reduce repetitive tasks while preserving human judgment for work that requires it.

Business trust income is subject to a pass-through framework under which distributed income retains the same nature and proportion in unit holders' hands. Interest and dividend received from a special purpose vehicle, and qualifying rental income of a real estate investment trust, are exempt at the business-trust level but may be taxable for unit holders. Unit-holder exemption generally excludes interest, rental income and dividend where the special purpose vehicle uses the concessional corporate tax regime. Non-income distributions are taxable only when cumulative receipts exceed cumulative unit investment, after prior taxed amounts are deducted.

Company formation in India requires a compliance-by-design approach that integrates regulatory assessment with entity selection, ownership, taxation, funding, workforce planning, documentation and governance. Applicable obligations depend on the business model, activities, investors, workforce, location and expansion plans, and may include licensing, foreign investment, tax, employment, data-related and sectoral requirements. Clear ownership records, intellectual-property assignments, corporate filings, contracts and financial records support compliance and investor due diligence. Compliance should be monitored throughout the business lifecycle, with targeted reviews before fundraising, acquisitions, foreign expansion or restructuring.

Supply is the foundational taxable event under GST and must be established before classification, exemption, valuation, time, rate or place-of-supply issues are considered. It extends beyond conventional sales to transactions such as transfer, barter, exchange, licence, rental, lease and disposal, subject to statutory conditions. Supply and taxable supply remain distinct: an exempt transaction may still be a supply. Consideration is generally required, but Schedule I recognises specified deemed supplies without consideration. Schedule II classifies an existing supply as goods or services, whereas Schedule III excludes specified activities from supply altogether.

Section 149 permits post-clearance amendment of a Bill of Entry only on documentary evidence that existed at the time of clearance, while Section 17 governs consequential reassessment of duty. A subsequent adjudication and DRC-03 payment may support a BOE-wise request but do not automatically satisfy the contemporaneous-evidence requirement or create an ITC document. Import IGST credit requires prescribed import documentation under Rule 36(1)(d), and Rule 36(3) may independently bar credit where the demand was confirmed for fraud, wilful misstatement, or suppression of facts.

Kanban is a visual workflow and inventory-control system based on a pull-based approach, under which work or replenishment begins only in response to actual demand. Visual boards, cards and digital signals track work across operational stages, while work-in-progress limits prevent congestion and promote completion of existing tasks. Production, withdrawal, supplier and digital Kanban can support demand-linked manufacturing, material movement and service delivery. Effective implementation requires process mapping, visual boards, suitable work limits, employee training, performance measurement and continuous review.

Quality Circles are voluntary small employee groups that identify workplace problems, analyse root causes, develop and implement solutions, and monitor results. Their objectives include improved quality, productivity, waste reduction, employee engagement and innovation. The process uses data collection, root-cause analysis, solution development, testing and performance measurement, supported by tools such as brainstorming, Pareto analysis, fishbone diagrams and 5 Why analysis. Successful implementation requires management commitment, employee training, clear evaluation and implementation processes, open communication and recognition of contributions.

ISO 37000:2021 provides non-certifiable guidance on organizational governance for bodies and leaders across all organization types. It promotes clear purpose, sustainable value generation, strategic direction, accountability, ethical behaviour, performance oversight, risk governance, social responsibility, and sustainability. Governing bodies set purpose and strategy, oversee performance and risks, and promote ethical culture, while senior leaders implement governance decisions. Implementation may include assessing current practices, defining roles and reporting relationships, strengthening integrity and transparency, and reviewing effectiveness through performance evaluation, stakeholder feedback, and internal assessment.