3A. - (1) Notwithstanding anything contained in section 3, but subject to the provisions of sub-section (2), a subscriber may authenticate any electronic record by such electronic signature or electronic authentication technique which- (a) is considered reliable; and (b) may be specified in the Second Schedule. (2) For the purposes of this section any electronic signature or electronic authentication technique shall be considered reliable if- (a) the signature creat... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA- SHEVA, TAL-URAN, RAIGAD-400707, MAHARASHTRA F.No. S/22-Gen- 402/2017-18 AM (I) Pt.I Dated: 30.07.2020 PUBLIC NOTICE NO. - 94/2020 DIN-20200778NW00004B9619 Sub: - reg. Attention of Importers/Exporters, Custom Brokers, Trade, Customs Staff and other stakeholders is invited to Board's Instruction No. 14/2020 dated 21.07.2020. 2. In the Budget 2020-21 Spee... ... ...

S.J. VAZIFDAR CHIEF JUSTICE AND AVNEESH JHINGAN JUDGE Mr. Pawan Kumar, Advocate for the petitioner. Mr. Satya Pal Jain, Senior Advocate Additional Solicitor General of India, with Mr. Sourabh Goel, Advocate for Central Govt. Counsel for UOI-respondent No.1. Mr. Anil Kathuria, Additional Standing counsel (tax) with Mr. V.K. Nagpal, Advocate for respondents No. 3 and 4. ORDER Counter affidavit filed on behalf of respondents No. 3 and 4 is taken on record. Learned counsel appearin... ... ...

CIVIL APPEAL NO. 7880 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 20033 OF 2012) CIVIL APPEAL NO. 7881 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 20036 OF 2012) CIVIL APPEAL NO. 7882 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 20038 OF 2012) CIVIL APPEAL NO. 7886 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 157 OF 2014) CIVIL APPEAL NO. 7885 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 152 OF 2014) CIVIL APPEAL NO. 7887 OF 2019 (ARISING OUT OF SLP (CIVIL) NO. 2192 OF 2014) CIVIL APPEAL NO. 7888 OF 2019 (ARISING OUT ... ... ...

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM For Petitioner : M/s. K.K.Sivashanmugam For Respondents 1- 4 : Mr. A.P.Srinivas Standing Counsel for Customs ORDER The writ of declaration filed to declare that the transactions involved in terms of the said two agreements is not service much less taxable service and it is not also not provided by the petitioner Trust consequently the very levy and collection of service tax under VCES scheme is unlawful and opposed to Constitutional propriety... ... ...

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN For Appellant : Mr.Raghavan Ramabadran For Respondents : Mr.A.P.Srinivas, SSC JUDGMENT T.S.SIVAGNANAM,J We have heard Mr.Raghavan Ramabadran, learned counsel appearing for the appellant and Mr.A.P.Srinivas, learned Senior Standing Counsel accepting notice for the respondents. 2. This appeal is directed against the order dated 25.10.2018 in W.P. No.34005 of 2014. 3. The said writ peti... ... ...

HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. For Respondent : Mr. Mukesh Kumar Maroria, AOR  Ms. Nisha Bagchi, Adv. Mr. Chandrashekhar Bharti, Adv.  Mr. H.R. Rao, Adv. Ms. Aakansha Kaul, Adv. Mr. Adit Khorana, Adv. Mr. Udai Khanna, Adv. Mr. Anirudh Bhat, Adv. Mr. B. Krishna Prasad, AOR ORDER We have heard learned counsel Ms. Apeksha Mehta for the peti... ... ...

The 48-hour clearance period for Direct Port Delivery containers excludes Sundays and holidays observed by the Port and Customs, while Saturdays remain included. Containers not cleared within that period are to be shifted by rail to Balmer Lawrie Container Freight Station within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers are treated as ordinary or non-DPD containers. All other DPD procedural conditions remain unchanged.

Duty-free shop supplies of goods to arriving and departing international passengers are treated as exports and zero-rated supplies, so GST is not payable on those outward supplies. Services provided to duty-free shops under concession agreements remain independently taxable despite the zero-rated character of the shops' outward supplies. GST paid on those input services may be claimed as input tax credit, and accumulated unutilised credit may be utilised or refunded through the statutory mechanism. The central principle is that zero-rated outward supplies do not themselves exempt taxable input services.

IIEST Shibpur and Tata Consultancy Services have entered into a Memorandum of Understanding to establish an Artificial Intelligence Centre of Excellence at the Electrical Engineering Department's high-performance computing laboratory. The collaboration supports industry-aligned training, professional certifications, practical projects, supervised internships, startup mentorship, curriculum benchmarking, and applied research in natural language processing, computer vision, image processing, and advanced data analytics.

Risk-based selective physical boarding of vessels is determined through advance profiling based on compliance history, voyage details, crew, cargo and declarations relating to crew effects, ship stores and satellite devices. Terminal Operators must submit tentative vessel lists for assessment and physical-boarding clearance. Where a vessel is not selected, the Master and Shipping Agent remain fully responsible for accurate declarations, safeguarding onboard stores, preventing illegal unlading or consumption of restricted, high-duty or un-manifested goods, and promptly reporting logistical, itinerary or documentation changes.

Enforcement Directorate search and survey operations connected with a money-laundering investigation continued at development authority offices and premises linked with housing administration, a realty company, and private residences. AAP workers protested against the searches, alleging political and administrative pressure through central investigative agencies. The party further alleged that the operations could disrupt the development authority's functioning and impede Punjab government welfare schemes.

A police inquiry, rather than a Vigilance inquiry, was directed following an Enforcement Directorate communication seeking registration of an FIR for cognizable offences. It was contended that FIR registration should be dealt with by the police and that governmental or ministerial intervention would raise concerns where a person facing allegations is involved in deciding the investigative course. A transfer to a federal investigative agency was sought on grounds of investigative independence and perceived conflict of interest.

Information Technology Act, 2000 grants legal recognition to electronic records and prescribed digital signatures, supports electronic governance, and regulates attribution, acknowledgment, dispatch, retention and security of electronic communications. It establishes licensing and supervision of Certifying Authorities, governs issuance, suspension and revocation of Digital Signature Certificates, and imposes subscriber duties concerning private-key control. It also creates civil contraventions, criminal offences, adjudication and appellate mechanisms, intermediary due-diligence protection, and evidentiary recognition for electronic records and computer output.

Concessional taxation under Section 115BAA may remain available where a domestic company selected the regime in a timely return but uploaded Form 10IC later. Selection in the return can evidence substantial compliance with exercising the option. Applicable condonation circulars and treatment of the omission as an inadvertent procedural error support reconsideration rather than outright denial. The Assessing Officer must consider the delayed form and grant consequential relief if the remaining statutory conditions are met.

Cash deposits in specified bank notes during demonetisation cannot be assessed as unexplained money where recorded cash balances and business collections establish their source. Section 69A applies only when the source remains unexplained. Books of account, cash book, audited financial statements and tax-audit records supported the deposits and were neither rejected nor found defective. As recorded cash sales had already been offered to tax, a separate addition would result in double taxation. A bank certificate also confirmed that the specified-bank-note deposits were lower than the amount assumed in assessment. The unrebutted evidence rendered the addition under Sections 69A and 115BBE unsustainable.

Arm's-length commission paid to an Indian dependent agent exhausts the profits attributable to the agency permanent establishment under Article 7 of the India-Singapore tax treaty. Where the agent's commission is accepted as arm's length, no additional profits may be attributed to the Indian permanent establishment absent new material facts or a change in law. Applying the approach followed for identical preceding years, the additional attribution of profit was deleted.

Section 68 requires the assessee to establish the identity, creditworthiness and genuineness of credited receipts. Recorded sales supported by ledgers, invoices, inventory and sales records, tax-paid invoices, and banking-channel payments establish their nature and source; unverified third-party statements or unserved purchaser notices alone do not displace such evidence. Share application receipts supported by investor confirmations, PAN details, corporate records, tax returns and audited financial statements similarly establish the investors and the genuineness of investments. An adverse inference based on a later inspection, without further verification or rebuttal of the documentary record, is insufficient for an unexplained-cash-credit addition.

Employees' ESIC contributions paid after the prescribed due date are not deductible merely because payment occurs before the return-filing date. Depreciation at 60% is allowable. Interest on capital funds connected with proposed business expansion is not capitalisable absent an established basis for capitalisation. Commission expenditure remains disallowed where recipient responses do not rebut the disallowance or supporting details are missing. Cash-credit additions for deposits in a minor's bank account are not sustainable when the deposits have been explained. Taxable income is modified by allowing depreciation and deleting the interest-capitalisation and cash-credit additions.

Reassessment notices issued more than three years after the relevant assessment year required prior approval from the senior authorities specified under Section 151(ii) in the reassessment framework effective from 1 April 2021. Approval by a Principal Commissioner was insufficient for a notice issued after that period. The later proviso excluding time allowed under Section 148A(b), effective from 1 April 2023, did not retrospectively cure the applicable approval requirement. Absence of approval from the competent specified authority created a jurisdictional defect, rendering the reassessment void.