At Non-EDI Customs locations, physical Export Declaration Forms furnished by exporters must be received, authenticated by the specified authority, and forwarded to the Authorised Dealer named in the form. Authenticated forms should, where practicable, be transmitted electronically from a single official Government email address, with records maintained of forms authenticated and forwarded. Customs Commissioners must identify Non-EDI locations and ensure that this mechanism operates from 1 October 2026.

Transfer-pricing comparability under the transactional net margin method requires economically reliable uncontrolled benchmarks under Section 92C and Rule 10B. Turnover is not a standalone statutory bar, but material scale differences may justify excluding enterprises where brand value, intangibles, bargaining power, assets, risks or market conditions could affect margins. A turnover threshold must therefore be supported by transaction-specific comparability analysis rather than applied as a universal rule. Related-party transaction filters seek to reduce the influence of controlled dealings on comparable profitability. A 15% threshold is ordinarily appropriate where sufficient reliable comparables exist; a higher threshold requires a recor.....

Income-tax proceedings involved special leave petitions concerning an unspecified underlying dispute. Delay was condoned and the petitions were dismissed. No substantive income-tax analysis, statutory interpretation, or articulated legal principle accompanied the dismissal. The procedural resolution does not identify the tax issue, grounds advanced, or basis for dismissal in the underlying proceedings.

Union Cabinet approval commits Rs.10,000 crore towards establishment of the SME Growth Fund as an Alternative Investment Fund framework for direct equity investment in small and medium enterprises. The initiative is intended to catalyse long-term, patient growth capital for SMEs and address the identified shortage of equity financing for enterprises beyond the early stage, where existing equity-support funds predominantly serve micro and early-stage businesses.

Integrated Transport & Logistics Authority will function as a special purpose vehicle for integrated transport and logistics planning, research, technical project appraisal, monitoring, policy support and data analytics. It will prepare a long-term National Transport Master Plan, assess sectoral and annual plans for alignment and multimodal integration, technically appraise and monitor specified major infrastructure projects, and undertake impact assessments. It will also maintain a unified transport data repository and support logistics-policy review, capacity building, training, skilling, research and innovation.

Critical Information Infrastructure comprising IDFC FIRST Bank's Core Banking Solution, Real Time Gross Settlement system, Immediate Payment Service Switch and Unified Payments Interface Switch, together with associated dependencies, is declared to be protected systems under section 70 of the Information Technology Act, 2000. The declaration applies to computer resources supporting these banking and payment functions.

Written complaints alleging misbehaviour or incapacity of the Presiding Officer are preliminarily scrutinised and, where necessary, investigated by a designated Committee. On reasonable grounds, a Supreme Court Judge is appointed to conduct an inquiry, with notice of charges and a reasonable opportunity for written defence. Denied incapacity allegations may require Medical Board examination. The inquiry follows natural justice, permits regulation of procedure, and applies statutory powers for witness attendance and document production. Suspension may be ordered pending investigation or inquiry.

Revision under Section 263 was treated as invalid where it rested on notional annual letting value for unsold flats held by a builder as stock-in-trade. Revision requires an assessment order to be both erroneous and prejudicial to Revenue interests. Conflicting High Court views on applying Section 23(1)(a) to such flats meant that two reasonable interpretations were available. The interpretation favourable to the assessee applied: the flats remained stock-in-trade, and sale proceeds were business income rather than notional income from house property. The revision order was consequently quashed.

Recall of an ex parte merits order requires sufficient cause and a substantiated error warranting intervention. Repeated issue of hearing notices, prior adjournments due to non-appearance, and an earlier adjournment request demonstrate awareness of pending proceedings. Failure to attend or monitor listed proceedings, without proof of non-receipt of notice or another specific error in the merits order, does not establish grounds for recall. A non-receipt claim without supporting material therefore lacks the necessary basis to reopen the ex parte order.

Section 79A of the Information Technology Act, 2000 designates the Cyber Forensic Laboratory under the Army Cyber Group as an Examiner of Electronic Evidence within India. Its authorised scope covers computer (media) forensics, excluding floppy disk drives, and mobile-device forensics. The earlier gazette designation is rescinded.

Under section 79A of the Information Technology Act, 2000, the Central Government designates the Digital Forensic Division of the State Forensic Science Laboratory, Directorate of Forensic Services, Himachal Pradesh, as an Examiner of Electronic Evidence within India. Its authorised scope is confined to computer (media) forensics and mobile devices forensics.

Section 263 revision requires the revisional authority to independently examine the assessment record and identify an assessment that is both erroneous and prejudicial to Revenue. Revision is not invalid merely because the Assessing Officer may have recommended action where the show-cause notice and revision order demonstrate independent application of mind. Reassessment-jurisdiction objections, including alleged borrowed satisfaction and defective disposal of reopening objections, cannot be used as a collateral challenge in revision proceedings; procedural defects may be curable. Failure to meaningfully examine seized material indicating accommodation-entry share capital, including failure to confront material and verify investment genuineness, can justify revision and a fresh assessment.

Disallowance of genuine expenditure solely for failure to deduct tax at source does not, without more, establish concealment or furnishing of inaccurate particulars. Where the relevant particulars were disclosed and the expenditure claim was not found non-genuine, the technical tax-deduction default triggers statutory disallowance but does not make the disclosed claim inaccurate. Penalty for furnishing inaccurate particulars is therefore not leviable merely because expenditure is disallowed for non-deduction of tax at source.

Anticipatory bail was declined in allegations of dowry demand, cruelty and abetment of suicide. Material indicating harassment and the seriousness of the alleged offences supported refusal of pre-arrest protection after consideration of the overall facts and circumstances. The alleged harassment and gravity of accusations were material factors in determining whether pre-arrest bail should be granted, resulting in dismissal of the application.

Under the Customs Brokers Licensing Regulations, 2013, passing the written examination is sufficient for a G Card under Regulation 17(3). Regulation 6 requires both written and oral examinations for an F Card, whereas Regulation 17(3) refers to a single examination for a G Card. Delay in seeking a G Card does not constitute laches unless it causes prejudice to the respondent or third parties, such as through a material change of position. Issuance of the G Card was required within eight weeks.

Corrigenda replace two sole references to the Bharatiya Nagarik Suraksha Sanhita, 2023 with references to the Bharatiya Nyaya Sanhita, 2023 read with the Bharatiya Nagarik Suraksha Sanhita, 2023. The substitution applies to both identified passages and aligns each statutory cross-reference with the substantive criminal-law code and criminal-procedure code.

Suppression of prior criminal antecedents can invalidate an anticipatory-bail grant because disclosure is material to the stricter discretion governing such relief. Where bail was granted on the mistaken premise of no antecedents and no proof established acceptance of claimed closure reports, non-disclosure breached the clean-hands requirement; the anticipatory-bail order was therefore set aside.

Repeated non-appearance by the appellant at several listed hearings, coupled with no request for adjournment, resulted in dismissal of the service-tax appeal for non-prosecution. The appeal had remained pending since 2011. The disposition followed sustained failure to pursue the appellate proceedings and did not determine the underlying service-tax dispute on merits.

Customs Broker responsibility under Regulations 10(m) and 10(n) depends on the scope and continuity of its engagement. Where the broker's role was limited to filing warehouse bills of entry, it issued a no-objection certificate after warehousing, and another broker was subsequently authorised, liability for later unauthorised removal could not be attributed to the former broker. The alleged regulatory breaches were therefore not established, making licence revocation and related penalties unsustainable and requiring them to be set aside.

Customs-value enhancement under Section 17(4) requires compliance with Section 17(5), including an order by the adjudicating authority. Where the declared value is enhanced without passing that order, the statutory requirement is not met. The enhancement is invalid, and the declared value must be accepted by the adjudicating authority.