Employee-service coverage includes persons appointed by the Authority, including those on deputation and contract. The Competent Authority may prescribe additional deputation terms based on organisational requirements or governing deputation terms. Those terms must conform to the employee-service framework and applicable deputation policy, and bind the deputationist upon acceptance. Temporary personnel and other unprovided arrangements remain excluded unless coverage is specifically provided or extended by decision.

International Financial Services Centres Authority (Employees' Service) Regulations, 2026 establish the legal framework for employee-service matters within the Authority. They are made under the Authority's rule-making powers in sections 11(1) and 11(2), read with section 28, of the International Financial Services Centres Authority Act, 2019. The regulations take effect on publication in the Official Gazette.

Trial in a PMLA matter received a further two-month extension, based on reasons recorded in the Special Judge's letter, for conclusion of the proceedings. The subject matter also concerns enlargement on bail, alleged non-compliance with re-arrest procedure, prosecution reliance on a confessional statement, and allegations of habitual offending and misuse of bail. Prosecution evidence had been directed to conclude within six months, and the miscellaneous application was disposed of.

Consent terms signed by the parties and their representatives were taken on record in two commercial suits. The recorded undertakings were accepted, and both suits were decreed in accordance with their respective consent terms. Drawing up of formal decrees was dispensed with, related notices of motion were disposed of, and any court-fee refund was left to be governed by applicable rules.

Section 80IA(4) deduction applies to enterprises that substantively develop water-treatment and sewage-treatment infrastructure projects under contracts with government or local authorities. Design, procurement, deployment of resources, execution, financial and defect-liability exposure, and project risks indicate infrastructure development rather than a simple works contract; ownership of the facility is not required. Employees' provident fund and ESI contributions paid after the welfare-law due date but before the income-tax return filing due date remain deductible under the applicable payment rule. Accordingly, both the infrastructure-development deduction and disputed employee welfare contribution deductions are available.

Exporters holding AEO status may pay Terminal Handling Charges directly to terminal operators instead of through shipping lines. Eligible exporters with existing P.D. Accounts may use those accounts for direct payment, while those without such accounts may open them with the relevant ports or terminals. Ports and terminals are requested to issue Terminal Handling Charge invoices directly to eligible and willing exporters.

Classification of imported goods as hard disk drives rather than removable or exchangeable disk drives determines entitlement to concessional countervailing duty under Notification No. 12/2012-CE. The relevant tariff description is confined to the six-digit heading and requires application of the ordinary meaning of "hard disk drive". Technical examination of samples, together with expert and departmental opinions, is relevant evidence for resolving the classification dispute.

Scientific research approval is granted to Santhigiri Ashram, Thiruvananthapuram, for the specified tax years, subject to continued approval as a Scientific and Industrial Research Organization. The institution must comply with rule 34, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors Form No. 16 certificates stating the donation amount.

Removable or exchangeable disc drives fall under Tariff Item 84717020 rather than Tariff Item 84717030. Earlier determinations on identical goods adopted Item 84717020, challenges by Revenue were dismissed, and a coordinate-bench determination followed that classification. The established tariff treatment therefore places these disc drives under Item 84717020 for computer storage units in trade.

Filing of bills of entry is temporarily unavailable from 20:00 hours on 1 February 2020 until completion of ICES 1.5 updates required to implement proposed Customs duty-rate changes. Importers, exporters, Customs Brokers and other stakeholders are advised to comply with the temporary filing restriction. The requirement operates as a standing order for officers and staff of all Appraising Groups at Jawaharlal Nehru Custom House.

Commercial expediency can support interest deductions where borrowed funds finance revival of a group concern connected with the taxpayer's business, even without charging interest to the recipient. Irrecoverable advances and guarantee payments may constitute deductible business losses when incurred incidentally to business operations, although advances may fail as bad debts. Pre-assessment-year-2003-04 compensation for non-competition or restrictive covenants is a non-taxable capital receipt where the surrendered right has no cost of acquisition. Stamp-duty value remains deemed consideration under Section 50C, but payment to an agreement holder relinquishing enforceable rights may be deducted as transfer-related expenditure under Section 48. Interest under Section 234D applies only from assessment year 2004-05. Connected-party purchase circumstances may justify partial expense disallowance.

Approval is granted to the Institute for Financial Management and Research, Chennai, for social science or statistical research under the deduction framework. Continued applicability depends on retaining Scientific and Industrial Research Organization recognition for each relevant tax year. The institution must comply with rule 34, submit the prescribed annual donation statement in Form No. 15 by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate specifying the donation amount.

UPASI Tea Research Foundation, Tamil Nadu is recognised as an Other Institution for scientific research for the specified tax years. Continuance requires retention of Scientific and Industrial Research Organization approval in every effective tax year, compliance with rule 34, and preparation and timely delivery of the required donation statement in Form No. 15. The Foundation must also issue Form No. 16 certificates to donors specifying donation amounts in accordance with rule 31.

Shipping Bill filings must include mandatory item-level declarations of State and District of Origin, Standard Unit Quantity Code, preferential trade agreement status, and GST Compensation Cess in the Single Window table. District codes must correspond to the declared State of Origin, and SQC must be separately declared even where it matches the commercial unit. Every Shipping Bill invoice must be uploaded through eSanchit, with its Image Reference Number and the relevant invoice or invoice-cum-packing-list document code declared in the Shipping Bill.

Interest income from surplus funds invested with co-operative banks and societies qualifies for deduction under section 80P(2)(d) and is also eligible under section 80P(2)(a)(i), rather than being treated as income from other sources. Where the deduction applies, a business-expenditure disallowance increases the income qualifying for the Chapter VI-A deduction and should therefore be deleted, consistent with CBDT Circular No. 37 of 2016. Eligible income requires recomputation after granting the deduction and removing the expenditure disallowance.

Cancellation of GST registration solely for continuous non-filing of returns carries severe civil consequences because it prevents the taxpayer from conducting business. A liberal and pragmatic approach permits a defaulting registrant one opportunity to file pending returns and pay tax, interest, penalties and late fees. The second proviso to Rule 23(1) supports restoration after compliance without requiring a separate revocation application, while preserving recovery of all statutory dues. Registration is restored once stipulated compliance is completed.

Approval is granted to Santhigiri Ashram, Thiruvananthapuram, for social science or statistical research for specified donation-related purposes. The approval applies for tax years 2026-2027 to 2030-2031 and depends on continued Scientific and Industrial Research Organization approval. The institution must comply with prescribed conditions, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate stating the donation amount.

Reverse-charge liability on rent is considered where a company registered under GST only in Punjab maintains an administrative and accounting office in Delhi. The office makes no taxable supplies, the property is rented from an unregistered individual, and the company's manufacturing and outward supplies are conducted from Punjab. The issues concern applicability of reverse charge, the appropriate GSTIN for discharging any tax, and availability of input tax credit on tax paid.

Approval is granted to the Indian Institute of Health Management Research, Jaipur for scientific research as a university, college or other institution for the tax years 2026-2027 to 2030-2031. Continued applicability requires approval as a Scientific and Industrial Research Organization in every relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by the prescribed deadline, and issuance of Form No. 16 certificates to donors specifying donation amounts.

Approval for scientific research applies to Bhartiya Sanskriti Darshan Trust, Pune for tax years 2026-2027 to 2030-2031. Continued operation is conditional on retaining Scientific and Industrial Research Organization recognition for each relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by 31 May following the tax year of receipt, and issuance of Form No. 16 donor certificates specifying donation amounts.