For assessment year 2017-18, failure to file an income-tax return did not by itself bar an otherwise eligible educational institution from exemption under section 10(23C)(iiiad). The institution carried on educational activities and had receipts below the prescribed ceiling. Section 139(4C) imposed a return-filing obligation, while section 80AC concerned specified deductions rather than the exemption claimed. The twentieth proviso to section 10(23C) applied from assessment year 2023-24 and did not apply to the earlier year.

Under the applicable CBDT instruction, non-corporate returns in Delhi declaring income above Rs. 20 lakh fall within the pecuniary jurisdiction of an Assistant or Deputy Commissioner. A reassessment notice issued by an Income-tax Officer despite that allocation has an incurable jurisdictional defect and cannot sustain the resulting assessment. A wealth-tax addition based on alleged property ownership was unsupported where the record contained neither a sale deed nor evidence of payment.

Reassessment notices must be issued by officers with lawful jurisdiction over the assessee. A notice issued by an officer lacking jurisdiction is incurably invalid and cannot support a consequential reassessment. Participation without a jurisdictional objection is distinguishable where the assessee raises an objection and does not acquiesce. An objection was raised within one month, but no order disposing of it or material establishing the issuing officer's jurisdiction was shown.

Corporate social responsibility donations disallowed under section 37 may qualify for a 50% deduction under section 80G, subject to verification of the recipient's eligibility and applicable conditions. Interest on delayed GST or MVAT payments is deductible under section 37 because it is compensatory rather than penal; Explanation 1 excludes expenditure incurred for an offence or conduct prohibited by law. Under a consistently applied project completion method, completion of one tower does not by itself require separate income recognition where the towers form an integrated project with shared facilities and a common cost centre.

Section 153C requires the jurisdictional assessing officer to be satisfied that seized material relating to a non-searched person is likely to have a bearing on that person's total income for the relevant assessment year. A satisfaction note covering several assessment years must record the required connection between the material and income for each relevant year. Without that year-specific connection, the satisfaction is invalid and cannot support proceedings against the non-searched person.

Disallowance of expenditure attributable to exempt income requires cogent reasons for rejecting the taxpayer's calculation and supporting the amount disallowed. Applying a percentage of average investment value by reference to earlier assessment years, without explaining why the voluntary disallowance is inadequate, does not adequately support the disallowance. The taxpayer's explanation concerning common staff and resources must also be addressed with cogent reasons. Where adequate reasons are absent, the disallowance is unsustainable and the expenditure attributable to exempt income must be determined afresh.

Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for acquired agricultural land forms part of capital compensation, including interest accruing after the award until payment. It is not income from other sources and is not subject to tax deduction at source. Section 28 interest on excess compensation differs from Section 34 interest on compensation not paid or deposited before possession, which concerns delayed payment. The income-tax exemption for awards and agreements under Section 96 of the 2013 land acquisition legislation is also relevant to the treatment of compensation.

Tax collection at source under section 206C(1C) of the Income-tax Act, 1961 concerns payments associated with a lease, licence, contract or other transfer of rights or interests in a mine or quarry. Compounding fees or fines recovered for illegal mining, transportation or storage of minerals do not attract tax collection at source where no mining rights are granted. Mining royalty arises from a grant of rights and is distinct from compounding fees. Strict construction of fiscal statutes prevents an unexpressed tax obligation from being implied.

Section 275 prescribes the period for completing income-tax penalty proceedings. For limitation purposes, penalty action is initiated when the assessing officer refers the matter to the competent penalty authority, not when that authority subsequently issues a show-cause notice. Limitation is therefore assessed by reference to the initiation through referral, preventing the timing of the notice from leaving the commencement of penalty proceedings to unfettered discretion.

Tax recovery attachment cannot continue merely because the Revenue proposes a further appeal after the Tribunal's factual findings have been given effect and the resulting arrears have been paid in full. Sections 222 and 225 of the Income-tax Act, 1961 govern recovery from an assessee in default and the effect of appellate orders on recovery proceedings. Recovery may be pursued if the Revenue succeeds in its further appeal.

Retracted search statements cannot alone support quantification of undisclosed income in a block assessment where no incriminating material is found. The principles governing completed assessments require incriminating material, and the evidentiary analysis draws an analogy with discovery following a confession. Where no incriminating material was seized and the panchanama was not produced to substantiate a claimed seizure, the retracted statement has no evidentiary value.

Rule 29 denies both parties a right to produce additional evidence before the Tribunal. The Tribunal may itself require evidence necessary for adjudication or for another substantial cause, while an assessee denied sufficient opportunity before the income-tax authorities may seek permission to produce evidence. Revenue evidence arising from a subsequent search cannot be admitted on the Revenue's application without proper application of Rule 29; a resulting remand of assessments exceeds the Tribunal's jurisdiction.

GST amnesty scheme benefits prompted the petitioner to seek withdrawal of a petition. The petition was disposed of as not pressed, with liberty to revive it in case of difficulty.

Fortified Rice Kernel (FRK), classified under heading 1904, is added to the 2.5% Bihar State GST rate schedule. Its name is also inserted in the description of entry 15 of the 9% schedule, immediately after the reference to Murki. Pre-packaged and labelled is redefined to cover commodities intended for retail sale and containing no more than 25 kg or 25 litres. They must be pre-packed within the meaning of the Legal Metrology Act, 2009, and the package or a securely affixed label must be required to bear declarations under that Act and its rules.

Sustainable credit growth calls for sound underwriting, appropriate risk pricing and assessment of borrowers' repayment capacity, supported by a stable, diversified deposit franchise. As digital operations expand, operational and technological resilience encompasses cybersecurity, data protection, business continuity and oversight of third-party service providers. These are institution-wide priorities requiring participation by business functions and senior management, rather than responsibilities confined to technology teams.

With effect from 1 November 2026, persons engaged in supplying specified goods are excluded from the application of S.O. 99 dated 29 June 2017 under the Bihar Goods and Services Tax Act, 2017. The specified goods comprise used cooking oil under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The headings and chapters are those of the First Schedule to the Customs Tariff Act, 1975.

The bidding parameter is the highest auction price, with bids in multiples of Rs. 1 crore per acre. Consortium participation is permitted for up to three members. Earnest money may be paid by bank guarantee or NEFT/RTGS as stipulated in the Request for Proposal. Participants must comply with the specified registration, eligibility, technical bid and auction requirements. Technical bids must be submitted by 1400 hours on 19 November 2026 through the designated e-auction portal, https://nlmc.enivida.com.

State legislative competence is assessed by the pith and substance of an enactment. Concurrent power over education is subject to Parliament's exclusive field of coordinating and determining higher education standards. The Assam Rural Health Regulatory Authority Act, 2004 is void for lack of competence: it empowered a State authority to set medical education standards, approve institutions and register diploma holders to practise allopathic medicine. Corrective legislation may retrospectively remove the foundation of a judicial decision, but cannot override it by mere declaration. The Assam Community Health Professionals' (Registration and Competency) Act, 2015 is valid within the scope of the challenge and does not conflict with the Indian Medical Council Act, 1956. It provides for registration and service of diploma holders as paramedical community health professionals rather than allopathic practitioners.

Registered persons receiving specified goods from another registered person fall within the substituted clause (d) of Bihar S.O. 238. The substitution takes effect on 1 November 2026. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.

Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses the input tax credit attributable to the discount, in accordance with section 34. The credit-note provision is expanded to cover such discounts. The refund provision in section 54(6) is extended to specified unutilised input tax credit, while claims for refunds of tax on goods exported out of India with payment of tax are excluded from the operation of section 54(14).