SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HON'BLE JUDICIAL MEMBER For the Assessee : Shri Praveen P. Ghali - CA For the Department : Shri Anand S. Marathe - D.R. ORDER PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of Commissioner of Income Tax, Belagavi, dated 26/03/2015 for assessment year 2010-11. 2. This appeal is barred by limitation by 9 days. The assessee has filed a condonation application requesting... ... ...

Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Dated: September 07, 2026 Trade Notice No. 25/2026-27 To, 1. All Exporters / Members of Trade & Industry 2. All Designated CoO Issuing Agencies 3. All Export Promotion Councils / Trade and Industry Associations 4. All DGFT Regional Authorities Subject: - regarding. The Directorate General of For... ... ...

SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM For the Assessee : Shri C.M. Birla (CA) For the Revenue : Shri Varinder Mehta (CIT) ORDER PER VIJAY PAL RAO, J.M. These two appeals by the assessee are directed against two separate orders of ld. CIT(A)-2, Udaipur both dated 28.06.2019 for the assessment years 2014-15 and 16-17 respectively. For the assessment year 2014-15, the assessee has raised the following grounds of appeal :- " 1. That under the facts and circum... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S., COMMISSIONER OF STATE TAX Circular No.7/2025 (PP6/GST-2/2025) Dated : 03.02.2025 Sub: -Regarding. Ref: Circular No. 240/34/2024-GST, dated 31.12.2024 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing ****** In the ... ... ...

Panaji, Sep 7 (PTI) Union Home Minister Amit Shah on Monday said India had maintained the momentum of its economic growth despite global geopolitical turmoil as it engaged with other countries and built strategic partnerships in key areas. He asserted India's reach in the diplomatic world was increasing and it had concluded nine free trade agreements (FTAs) by 2026, noting wider economic engagement helped the country record GDP growth rate of 7.8 per cent for the first quarter (April-June) of... ... ...

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Foreign Portfolio Investors investing only in Government Securities are exempt from furnishing investor group details. The exemption extends beyond investments under the Fully Accessible Route to all FPIs whose investments are limited to Government Securities. Withdrawal of the concentration-limit requirement for investments through the General Route makes investor-group identification no longer relevant. Depositories, custodians and Designated Depository Participants must update their systems, and the revised framework takes effect immediately.

SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER For the Assessee : Shri S.S. Deshpande, CA For the Revenue : Shri P.K. Mishra, CIT DR ORDER Per Bench: Feeling aggrieved by appeal-orders dated 15.02.2017 / 16.02.2018 passed by learned CIT(A)-III Indore / CIT(A)-1 Indore ["CIT(A)"], which in turn arise out of respective assessment-orders dated 30.03.2015, 21.03.2016 and 22.12.2016 passed by respective Assessing Officers ["AO"] u/s 143(3) of Income-tax Act... ... ...

Input tax credit under Ex-Works contracts may be claimed when goods are handed by the supplier to the recipient or the recipient's transporter at the supplier's premises, where property in the goods passes under the contract. Physical receipt at the registered person's business premises is not required for satisfying the receipt condition. Credit remains subject to all other statutory conditions, including business use, and is unavailable for non-business diversion, loss, theft, destruction, write-off, gifts or free samples.

A conversation on performance, leadership, recognizing potential and creating a lasting legacy HYDERABAD, India, Sept. 7, 2026 /PRNewswire/ -- Zaggle Prepaid Ocean Services Limited (NSE: ZAGGLE) (BSE: 543985), India's leading AI-led enterprise spend management and FinTech platform, brought together an accomplished gathering of CEOs, founders, entrepreneurs, industrialists and professionals in Hyderabad for an evening that explored the common principles connecting cricket, business and leadersh... ... ...

Co-insurance premium apportioned by a lead insurer to a co-insurer is treated neither as a supply of goods nor services where the lead insurer pays applicable GST on the entire premium. Ceding or reinsurance commission deducted from reinsurance premium is similarly excluded where the reinsurer pays applicable GST on the gross premium, including the commission. GST payments for these transactions during the period from 1 July 2017 to 31 October 2024 are regularized on an as-is-where-is basis.

Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

GST facilitation-centre allocation is corrected by substituting the table that maps each assessment circle to a designated GST Sevai Maiyam and the address of its respective Commercial Tax Office. The revised four-column framework identifies the serial number, jurisdiction area, facilitation centre and centre address. It allocates the listed assessment circles across facilitation centres serving Chennai, adjoining districts, central and western regions, and southern jurisdictions. The corrected jurisdiction-to-centre mapping takes effect from 28 January 2025.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.

Artificial intelligence may accelerate anti-competitive conduct in digital markets through self-preferencing, discriminatory pricing, tying and market manipulation. Agentic AI may create particular concerns where it monitors competitors' prices and autonomously responds without direct human intervention. Competition law aims to prevent anti-competitive practices, promote competition, protect consumers and preserve freedom of trade, while allowing legitimate growth and innovation. Market dominance is not objectionable in itself; concern arises from abuse of dominance through exclusionary or exploitative practices.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Healthcare-sector development priorities seek to expand medical devices, diagnostics, digital health, research, and pharmaceutical machinery through exports, import substitution, and services growth. Free trade agreements are presented as supporting preferential market access, services opportunities, and mobility. Sectoral growth is linked to startup incubation, intellectual-property capability, international research collaboration, technology transfer, and joint ventures. Healthcare self-reliance requires indigenous equipment, critical components, resilient supply chains, shared testing and certification infrastructure, and uncompromising quality standards.

Medical value tourism is proposed to expand through trained caregivers, transparent treatment packages, ethical hospital practices, seamless reimbursement and cashless-payment systems, telemedicine, and verified hospital participation. International patients are intended to receive care through accredited quality systems, supported by interpreters, global outreach, and coordinated healthcare networks. Expansion beyond metropolitan areas must maintain equivalent high-quality care for domestic and foreign patients without discrimination. Certification systems are expected to remain professionally independent and free from unethical influence.

Foreign exchange market conditions caused the rupee to depreciate against the US dollar despite support from FCNR dollar inflows and a softer dollar. Rising crude oil prices, weak domestic equities and global headwinds constrained gains. The outlook remained dependent on foreign inflows, dollar movements, crude prices, market sentiment and inflation data, with geopolitical tensions capable of increasing pressure on the currency.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Hemant Kumar, GSTO, as Proper Officer for M/s Global Star Auto LLP. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the specified taxpayer.