2. (1) These regulations shall apply to every employee appointed by the Authority under sub-section (1) of section 11 of the Act, including employees on deputation and contract basis. (2) In case of an employee on deputation, the Competent Authority may, either suo motu or in consultation with the lending organisation, specify such additional terms and conditions governing the deputation, as may be considered necessary having regard to the requirements of the Authority or the terms govern... ... ...

INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 25th August, 2026 International Financial Services Centres Authority (Employees' Service) Regulations, 2026 IFSCA/GN/2026/ 011-. In exercise of the powers conferred by sub-sections (1) and (2) of section 11, read with section 28 of the International Financial Services Centres Authority Act, 2019, the Authority hereby makes the following regulations, namely :- CHAPTER I PRELIMINARY 1. (1)... ... ...

Enlargement on bail - Alleged violation of re-arrest procedure - Confessional statement relied upon by prosecution - Habitual offender and misuse of bail - Expedited trial and conclusion of prosecution evidence within six months - HELD THAT:- For the reasons mentioned in the letter dated 15.06.2026 sent by Special Judge (PMLA Act) CBI Cases No.3, Jaipur Metro-I, two months' more time from today is extended to conclude the trial. Miscellaneous Application is, accordingly, disposed of.... ... ...

S.J. KATHAWALLA, J. Mr. Joaquim Reis, Sr. Adv. a/w. Mr. Melvyn Fernandes, Mr. Jineshkumar Gandhi i/b. Vaish Associates for the Plaintiff. Ms. Gargi Bhagwat i/b. M/s. Devekar Bhagwat and Company for Defendant No. 1. Mr. Vishnu P. i/b. Dhru and Company for Defendant No. 2. Mr. Yadunath Choudhary i/b. Ms. Janhavi Rane for Defendant No. 3. P.C.: 1. Not on board. However, since the parties are desirous of filing Consent Terms and the Director of the Plaintiff Company has come from N... ... ...

SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER For the Department : Ms. Subashri, JCIT For the Assessee : Mrs .Jharna B. Harilal, CA ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: ITA No. 2148/Chny/2017 & ITA No. 1023/Chny/2018 are the appeals filed by the Revenue against the Order of the Commissioner of Income Tax (Appeals)-6, Chennai, in ITA No. 163/CIT(A)/2016-17 dated 28.06.2017 for the AY 2013-14 & in ITA No. 489/CIT(A)-6/2016-17 dated 29.12.2017 for ... ... ...

Exporters holding AEO status may pay Terminal Handling Charges directly to terminal operators instead of through shipping lines. Eligible exporters with existing P.D. Accounts may use those accounts for direct payment, while those without such accounts may open them with the relevant ports or terminals. Ports and terminals are requested to issue Terminal Handling Charge invoices directly to eligible and willing exporters.

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... ... ...

Removable or exchangeable disc drives fall under Tariff Item 84717020 rather than Tariff Item 84717030. Earlier determinations on identical goods adopted Item 84717020, challenges by Revenue were dismissed, and a coordinate-bench determination followed that classification. The established tariff treatment therefore places these disc drives under Item 84717020 for computer storage units in trade.

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.

Commercial expediency can support interest deductions where borrowed funds finance revival of a group concern connected with the taxpayer's business, even without charging interest to the recipient. Irrecoverable advances and guarantee payments may constitute deductible business losses when incurred incidentally to business operations, although advances may fail as bad debts. Pre-assessment-year-2003-04 compensation for non-competition or restrictive covenants is a non-taxable capital receipt where the surrendered right has no cost of acquisition. Stamp-duty value remains deemed consideration under Section 50C, but payment to an agreement holder relinquishing enforceable rights may be deducted as transfer-related expenditure under Section 48. Interest under Section 234D applies only from assessment year 2004-05. Connected-party purchase circumstances may justify partial expense disallowance.

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.