For a concluded assessment year under Section 153C, additions require incriminating material relating to that year; additions based on already disclosed share transactions without such material are unsustainable. A documented loss on sale of shares is allowable where evidence establishes allotment, holding, transfer and consideration, and no contrary evidence shows that the transaction is sham; share price movement alone is insufficient. Further disallowance of expenditure relating to exempt income is unwarranted where the assessee has already disallowed an amount exceeding the exempt dividend income. The additions, share-loss disallowance and further exempt-income expenditure disallowance did not survive.

Importers, exporters and trade stakeholders are cautioned against making illegal payments to customs brokers, intermediaries or others who cite purported demands by customs officers or customs handling charges. Illegal gratification by officers is prohibited, while making such payments may expose payers to penal consequences. The department collects only lawfully applicable statutory duties, cess, fines, penalties and interest through online payment modes on the ICEGATE portal. Demands, harassment or undue delay may be reported with supporting evidence through the designated complaint mechanism, with confidentiality assured.

Rule 14A creates an electronic GST registration option for applicants whose monthly output tax liability on supplies to registered persons remains within the prescribed limit. Eligibility requires Aadhaar authentication and restricts multiple registrations under the same Permanent Account Number in the same State or Union Territory. Withdrawal requires FORM GST REG-32, completion of required return filing, and absence of cancellation proceedings. The proper officer verifies the application under rule 9 and issues an order allowing withdrawal in FORM GST REG-33 or rejecting it in FORM GST REG-05.

Customs anti-corruption compliance requires stakeholders not to make payments beyond legitimate service charges to secure clearance or satisfy alleged demands of Customs Officers. Customs collections are limited to statutory duties, cess, fines, penalties and interest payable under law, through ICEGATE or the TR-6 challan mechanism at designated banks. Demands for illegal gratification, harassment or undue delay may be reported with supporting evidence through the notified complaint channels, with confidential handling and examination or referral for appropriate action.

Digital accessibility compliance timelines for regulated entities are extended for conducting accessibility audits of digital platforms and remediating audit findings. The extended deadline is October 31, 2026. All other obligations under the earlier circulars concerning compliance with the Rights of Persons with Disabilities Act, 2016 and its rules remain unchanged and continue to apply.

Biometric identification of protesters through fingerprints recovered from alleged stone-pelting evidence was publicly described as a proposed investigative method. A minister stated that fingerprints allegedly found on stones would be linked with Aadhaar numbers to identify participants and examine their prior records. The account also referred to analysis and categorisation of detained protesters' criminal backgrounds, creation of a separate database, and proposed action against participants described as anti-social elements or persons with criminal records.

Shipping Bill for export of goods requires identifying, commercial, transport, foreign-exchange and cargo particulars for export clearance. It records invoice valuation, cargo and item-level details, export duty and cess, and whether exports are made on payment of IGST or under bond or letter of undertaking. Additional disclosures apply to EPCG, Advance Authorisation, DFIA, anticipated authorisation, job-work and re-export drawback claims. Factory-stuffed cargo requires container details, while declarations, supporting records, drawback certifications and shipment endorsements support clearance, verification and export confirmation.

Telangana GST appellate procedure is corrected through an errata to the amendment of Rule 109A of the Telangana Goods and Services Tax Rules, 2017. The references in sub-rules (1A)(b) and (2A)(b) to "Joint Commissioner (Appeals)" are substituted with "Joint Commissioner".

Additional charge of GST Circles has been assigned to designated Assistant State Taxes and Excise Officers and a State Taxes and Excise Officer alongside their existing duties. The arrangements cover specified GST Circles and are temporary, remaining effective until regular postings are made in those circles. The in-charge or controlling officer of the concerned wing must ensure immediate implementation.

IGST refund on exports is not treated as barred under rule 96(10) where inputs were initially imported without IGST and compensation cess under specified exemption notifications, but those levies are subsequently paid with interest. The retrospective explanation treats notification benefits as not availed when IGST and compensation cess are paid and only basic customs duty exemption is retained. The relevant Bill of Entry must be reassessed by jurisdictional customs authorities to reflect the payment.

Indian data hosting providers supplying overseas cloud computing providers render services on a principal-to-principal basis and are not intermediaries where they independently operate and maintain data-centre infrastructure without arranging supplies to end users. The services are not treated as supplied in relation to recipient-made-available goods or directly in relation to immovable property. As no specified place-of-supply exception applies, the default recipient-location rule governs. Where the recipient is outside India, the place of supply is outside India and the supply may qualify as export of services, subject to applicable export conditions.

The National Offshore Exploration Scheme provides public support for deepwater and ultra-deepwater oil and gas exploration, including seismic and offshore data acquisition, exploratory drilling in frontier basins, and common production and evacuation infrastructure. It addresses the high cost and geological uncertainty of offshore drilling and includes technology adoption, digital programme management, capacity building and collaboration measures. The scheme seeks to expand domestic hydrocarbon discoveries and production, attract investment across the exploration and production value chain, and reduce reliance on imported oil and gas.

India's foreign exchange reserves increased during the reporting week, principally because foreign currency assets and gold reserves rose. Foreign currency assets, expressed in United States dollar terms, include valuation effects from movements in currencies such as the euro, pound and yen. Special Drawing Rights and the reserve position with the International Monetary Fund declined. Measures including the FCNR(B) measure were reported as efforts to attract foreign-exchange inflows following rupee pressure and dollar-sales intervention.

Input tax credit is available on demo vehicles used by authorised dealers for trial runs and feature demonstrations that promote their further supply of similar motor vehicles. Credit is unavailable where vehicles are used for staff or management transport, or where the dealer only provides marketing or facilitation services for a manufacturer without making vehicle supplies on its own account. Capitalisation does not independently restrict credit, but depreciation claimed on the tax component prevents credit on that component. Disposal of a capitalised demo vehicle requires payment of the applicable amount or tax.

Digital marketplace access for women's self-help group products is proposed through a memorandum of understanding between CSC eStore and the Jharkhand State Livelihood Promotion Society. Products marketed under the 'Palash' and 'Adiva' brands are intended to be offered through an e-commerce network to widen market access, support rural women's income and entrepreneurship, and strengthen the rural economy. Digital panchayat services are also being expanded through Common Service Centres, including banking, e-governance and Aadhaar-related services.

No proper explanation was provided for the inordinate 633-day delay in filing the civil appeal. The application for condonation of delay was therefore dismissed, resulting in dismissal of the civil appeal without consideration of the substantive customs dispute.

GST regularisation on an "as is" or "as is, where is" basis treats lower-rate GST payments or a nil-rate exemption position, adopted amid genuine interpretational doubt and reflected in filed returns, as full discharge of liability for the specified past period. No differential tax is recoverable from qualifying taxpayers, and no refund is available to taxpayers who paid at a higher rate. The regularisation does not extend to non-payment where the issue involved competing taxable rates rather than a genuine exemption or nil-rate position.

GST is clarified for affiliation, aviation training, helicopter transport, GTA ancillary services, foreign airline imports, preferential location charges, electricity utility support services and film distribution rights. GTA loading, unloading, packing, transshipment and temporary warehousing supplied in the course of road transport are composite transport supplies despite separate invoice entries. Preferential location charges collected with pre-completion construction consideration form part of the composite construction supply. Specified electricity utility support services and gratuitous foreign airline service imports receive exemption from 10 October 2024, with designated past liabilities regularized on an 'as is where is' basis.

Savoury or salted extruded or expanded food products, excluding un-fried or un-cooked extruded snack pellets, receive prospective rate treatment comparable to ready-to-consume namkeens, while the earlier period remains subject to the previously applicable higher rate. Railway RMPU air-conditioning machines are classified as air-conditioning machines rather than railway parts. Two-wheeler seats are classified as vehicle parts and accessories, whereas car seats are classified as motor-vehicle seats; the revised rate for car seats applies prospectively to align with motorcycle seats.

Agricultural export facilitation enabled an air shipment of late-season Neelam and Totapuri mangoes to an international market, expanding market access and extending the mango export season. Direct sourcing through a Farmer Producer Company supported organised aggregation, quality produce, and export-oriented supply chains. Direct procurement and export market linkages enabled participating farmers to realise higher returns than conventional market channels while promoting horticultural export diversification.