Bonus payable to an employee eligible under section 26 of the Code on Wages, 2019, whose monthly wage exceeds seven thousand rupees, must be calculated on seven thousand rupees per month or the minimum wage fixed by the Central Government, whichever is higher. The determination is deemed effective from 21 November 2025.

Fraudulent procurement of Aadhaar and other identity documents by foreign nationals who infiltrate borders may undermine identity verification, immigration control and national security. Coordinated action is required to trace and deport such persons, prevent re-entry, strengthen document verification, and complete investigations without delay. Amendments to the Aadhaar Act are to be considered to assist investigating agencies, while a dedicated procedure is required to address border infiltration and human trafficking. Aadhaar enrolment records are to be supplied to police, followed by timely deportation proceedings.

Proposed foreign-investment liberalisation, including treatment of stakes below 10 per cent and a greater role for market forces in valuation, is welcomed. Preservation of the existing treatment of Alternative Investment Funds under the IOCC framework is emphasised, together with grandfathering of transactions and funds undertaken under the current regulatory position. Newly introduced requirements should operate prospectively to support a simpler, predictable and investment-friendly foreign-investment framework.

Bonus entitlement under section 26(1) of the Code on Wages, 2019 applies to every employee whose monthly wages do not exceed twenty-one thousand rupees. Payment of bonus is required in accordance with that provision. The wage-based eligibility determination is deemed effective from 21 November 2025.

Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST is exempt on examination services and fees charged for those examinations. Input services relating to admission or examination conduct, such as online testing, result publication, and printing examination materials, are also exempt when supplied to such Boards. Other services, including accreditation or registration of institutions or professionals for authorisation purposes, remain taxable at 18%.

Penalty orders for concealment or inaccurate particulars require a reasoned factual adjudication of each underlying disallowance or addition. Where the appellate order does not discuss the factual basis of alleged unexplained expenditure, administrative expenses, payments to doctors, enhanced unexplained expenditure and other disallowances, the penalty cannot be examined on merits. The penalty orders were set aside and remitted for fresh issue-wise adjudication through speaking orders.

Cash-credit additions for share capital, share premium and unsecured loans are unsustainable where the assessee establishes the identity and creditworthiness of investors or lenders and the genuineness of banking-channel transactions through confirmations, PAN details, tax returns, financial statements and bank records. The evidentiary burden then shifts to the Revenue, which must conduct meaningful enquiry and produce contrary material before treating the sums as undisclosed income. A separate show-cause notice before completing an assessment under Section 143(3) is not mandatory where prior notices and questionnaires identified the transactions and the assessee had an adequate opportunity to respond.

Nestle 's India strategy focuses on volume-led growth, wider consumer reach, portfolio development, efficiency improvements and sustained long-term investment. Growth is intended to combine increased household penetration with pricing, premiumisation, affordability and value offerings. India is also intended to develop further as a production and export hub for global markets, supported by manufacturing capacity and expanding overseas supplies. Product quality and consumer interests remain constraints on the pace of expansion.

Extension of time for revocation of cancellation of GST registration is available where registration has been cancelled by the proper officer on its own motion. A registered person may apply in FORM GST REG-21 within 30 days of service of the cancellation order. On sufficient cause being shown and reasons recorded in writing, the Joint or Additional Commissioner may allow an extension not exceeding 30 days, and the Commissioner may allow a further extension not exceeding 30 days.

The Commissioner of State Tax confers Section 65 audit powers on specified Assistant, Deputy and Joint Commissioners of State Tax under the Bihar Goods and Services Tax Act, 2017. The authority applies to audits concerning financial years 2017-18 and 2018-19, subject to the period assigned to each officer. Each officer's authority is limited to the respective divisional or zonal jurisdiction allocated to them.

Delay in filing was condoned, but the civil appeal was dismissed. No reasons, factual findings, statutory interpretation, or substantive legal issue are set out. The operative effect is dismissal of the civil appeal notwithstanding condonation of delay, without any stated legal principle or guidance on the underlying central excise dispute.

High-risk food products may be imported only through designated ports from 1 March 2023. The restriction covers milk and milk products, egg powder, meat and meat products including poultry and fish, infant foods, and specified nutraceutical, health-supplement, dietary-use, probiotic, prebiotic and special medical purpose foods. Import entry for these categories is permitted through 79 designated ports, with implementation measures operating as standing instructions for customs officers and staff.

GST audit completion for the financial year 2018-19 receives a three-month extension under Section 65(4) of the Bihar Goods and Services Tax Act, 2017. The extension applies to officers assigned to complete audits concerning 65 specified registered business entities across the Central, Magadh, Darbhanga, Purnea and East Divisions.

AMP expenditure cannot be treated as an international transaction merely because it exceeds comparable AMP-to-sales ratios. Where purchase transactions were benchmarked under the Transactional Net Margin Method and Resale Price Method without identified defects, an adjustment based on alleged creation of marketing intangibles requires tangible material showing an arrangement with the associated enterprise. The Bright Line Test is neither a prescribed method nor a mandatory procedure for identifying or benchmarking an AMP transaction under the transfer-pricing framework. Accordingly, the AMP adjustment was unsustainable and the issue was resolved in favour of the assessee.

GST audit powers under Section 65 of the Bihar Goods and Services Tax Act, 2017 are conferred on designated Deputy Commissioners, Assistant Commissioners and a Joint Commissioner of State Tax for audits relating to the financial year 2019-20. The officers may exercise these powers only within their assigned zonal jurisdictions across the specified divisions, circles and zones.

Free online access to the Credit Pulse Report is available through the Bajaj Finance website. Users verify their registered mobile number through OTP authentication, provide identifying particulars including PAN and date of birth, and then view the available credit score. The report may be reviewed and downloaded to examine repayment history, active credit accounts, recent enquiries and other recorded credit information. Periodic review can help identify unfamiliar accounts, inaccurate repayment records, overdue amounts, unupdated information and changes in credit utilisation.

Commissioner of State Tax-cum-Secretary for Bihar grants a three-month extension under section 65(4) of the Bihar Goods and Services Tax Act, 2017, for completion of GST audits relating to financial year 2018-19. The extension applies to designated officers auditing specified registered business entities in Patna East and Darbhanga divisions, including DEN Networks Ltd, Orient Blackswan Pvt Ltd, Bajrang Prasad Agrawal, Vikash Kumar Gupta, Binod Kumar Sah, and Ram Akbal Sudhir Ghee Trading Company.

Electronic Cash Ledger is being implemented in phases for customs payments from 1 April 2023. It operates through non-interest-bearing deposits that may be used to pay customs duty, integrated tax, compensation cess, interest, penalties, fees, and other liabilities. Courier shipment payments must be made through ECL from 1 May 2023, while specified transactions and TR-6 challan payments remain exempt pending later migration. Registered importers, exporters, customs brokers, couriers, and eligible UIN holders may deposit funds and make payments through the ICEGATE portal. Unused balances may be used later or claimed through the ECL refund process.

Standing Committee is constituted under sub-rule (4) of Rule 97 of the Bihar Goods and Services Tax Rules, 2017 to recommend proper utilisation of amounts credited to the Bihar Consumer Welfare Fund for consumer welfare. Chaired by the Commissioner State Tax, it includes tax administration, anti-profiteering, finance and consumer-protection representatives. The Additional Commissioner State Tax (C.I.B.) acts as Member Secretary, supporting the Fund-utilisation recommendation process.

GST demand limitation under Section 73 runs from the due date for the annual return; extensions of those due dates change its commencement, and pandemic-period exclusion must be applied when calculating the three-year period. A notice issued after the resulting deadline cannot be sustained under the ordinary limitation. Recourse to Section 74's five-year period requires the Assessing Officer's satisfaction, based on disclosed foundational facts, that fraud, wilful misstatement or suppression caused the tax shortfall or excess input tax credit. Audit objections and bare statutory assertions are insufficient. The show-cause notice and consequential order were set aside, with liberty for fresh Section 74 proceedings within the applicable extended limitation.