The trust received the shares from its settlor, an individual, by gift in financial year 2022-23; the settlor had received them by gift from his mother in financial year 2007-08. Where both transfers are gifts, the trust may claim the mother's original purchase cost, identified as incurred in financial year 2007-08, against the sale of the shares. The cost is traced through the intermediate gift to the last non-gift previous owner, rather than being confined to the settlor, who was also a recipient by gift.

GST guidance covers the procedure for extending the time to apply for revocation of cancellation of registration; GST on food supplied in Anganwadis and schools, road construction with consideration paid by deferred annuity, and services supplied by Central and State Boards; and tax rates for construction services to government entities. It also addresses GST on milling wheat or paddy for public distribution, State Government guarantees of loans taken by their undertakings, and rates on laterals and parts of sprinkler or drip irrigation systems.

Expenditure attributable to exempt income was the subject of a dispute over whether the resulting disallowance could exceed that income. The Revenue's appeal was dismissed without independent adjudication of that question.

Petroleum Wharf Budge Budge Jetty No-03 is designated as a customs area under Section 8 of the Customs Act, 1962, exclusively for loading dry fly ash onto barges for export to Bangladesh through the riverine protocol route via Hemnagar LCS. The designation is subject to strict compliance with the Customs Act, Public Notice No. 37/2018 dated 27 April 2018 and other circulars, orders or public notices issued under the Act.

At NSD, KPD and Haldia docks, applications for examination, loading and sealing are made to the concerned preventive superintendent. A preventive inspector examines the goods and supervises barge loading and sealing; the superintendent certifies the examination report. Shipping bill filing and assessment are handled by the Commissioner of Customs (Preventive), West Bengal, Kolkata, based on the application signed by customs officers at the loading point. Officers at Hemnagar issue the Let Export Order after inspecting the Kolkata Customs (Port) seal on the cargo.

Single-member Bench appeals may be transferred within the relevant State where they involve no question of law, following scrutiny by the President or an authorised Vice-President, either on their own motion or on a party's application. If the single-member Bench considers that a question of law may arise, it must record reasons and return the appeal for reconsideration. Where the same issue concerning the same taxable person in the State has already been heard or decided for the same or another tax period by a Bench comprising a Technical Member and a Judicial Member, the appeal must be heard by such a Bench.

Under Article 5 of the India-Australia tax treaty, platform installation without rights over the oil or gas wells is treated as an installation permanent establishment rather than a natural-resource permanent establishment. Article 7 permits taxation of business profits attributable to the permanent establishment. Where a composite installation contract separately identifies offshore and Indian work and consideration, offshore work is performed outside India, and supplies are billed directly to the customer, offshore supply receipts not attributable to the Indian permanent establishment are excluded from the taxable base under section 44BB.

The designated customs officer in paragraph F(i) of Public Notice No. 53/2026 (Port), dated 8 October 2026, is changed from the Assistant Commissioner of Customs, Import Noting, Customs (Port), Kolkata, to the Assistant/Deputy Commissioner of Customs, EDI, Customs (Port), Kolkata. The designation concerns implementation of ICES Advisory Nos. 37/2026 and 38/2026 on amendments to CSN (SCA), SAM (SAA) and related SCMTR messages. All other contents of the public notice remain unchanged.

Intra-State supplies of specified goods are exempt from the whole of Bihar state tax under section 9 of the Bihar Goods and Services Tax Act, 2017, with effect from 22 September 2025. The exemption is exercised under section 11(1), subject to the relevant goods description, tariff classification and any entry-specific conditions. The 2017 State Tax (Rate) exemption instrument is superseded, without affecting things done or omitted before supersession. Classification follows the First Schedule to the Customs Tariff Act, 1975, including its applicable interpretative rules, notes and explanatory notes.

Supplementary IGM/EGM filings under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) are permanently disabled at all remaining ports, including Custom House Kandla, with effect from 12 August 2026. Amendments after that date are accepted only through standard SCMTR amendment messages, SAA or SDM. Trade stakeholders, shipping lines and agents operating under Kandla customs jurisdiction must process all adjustments, amendments and supplementary details through the standard SCMTR messages. Legacy or manual supplementary formats are not accepted after 12 August 2026.

Article 12 of the India-UK tax treaty distinguishes treaty taxation of interest from business-income treatment where interest is effectively connected with a permanent establishment. Income-tax refund interest without such an effective connection is taxable as income from other sources at 15% of the gross amount. The distinction is relevant where Indian projects have closed and no project revenue arises during the relevant year.

The time limit for GST assessment orders under section 73(9) of the Bihar Goods and Services Tax Act, 2017, is extended to 30 April 2024 for financial year 2018-19 and to 31 August 2024 for financial year 2019-20. The extension applies to the period specified under section 73(10) for orders concerning recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised.

International transshipment of full-container-load (FCL) containers between the port terminal and designated container freight stations (CFSs) at Kandla is limited to cargo affected by maritime disruptions. For movement to a CFS, shipping lines must file the Import General Manifest using the Transshipment Cargo code, notify the terminal, submit a consolidated container list to Docks Preventive and obtain movement permission for communication to the terminal and CFS. The CFS arranges transport under a Custodian-Cum-Carrier Bond. Containers must be received with original seals intact and stored exclusively in the Customs-approved, physically demarcated area. Opening, examination, stuffing changes, re-containerisation and other reworking are prohibited under this procedure.

Reassessment cannot be initiated on a mere change of opinion where the Assessing Officer considered the issue during the original assessment and the proposed reopening relies on the same facts already on record, without fresh material. In those circumstances, reopening is impermissible because a different opinion on previously considered facts is not a basis for reassessment.

Order 29 Rule 1 of the Code of Civil Procedure permits specified corporate officers to sign and verify pleadings but does not itself authorise them to institute a suit for the company. Authority to sue must be established, including through the company's constitutional documents or a board resolution. Sections 63 and 65 of the Indian Evidence Act govern secondary evidence and require a foundation for admitting photocopies, including an explanation for missing originals where relevant. A disputed commission debt requires admissible supporting evidence; an unsigned account without underlying records or its preparer's testimony, and an unsupported exchange rate, leave the claim unsubstantiated.

Single Unified Multi-Purpose Electronic Bonds under Ekal Anubandh provide an all-India alternative to transaction-wise customs bonds at different ports. Importers and exporters select the obligations covered by a common bond through ICEGATE. Available scenarios include provisional assessment, export promotion schemes, imports under section 143 of the Customs Act, 1962, warehousing, and manufacturing or other operations in private and special warehouses. Bonds for imports at concessional rates of duty are not available in this module. For the specified scenarios in the Jamnagar jurisdiction, acceptance of manual bonds and bank guarantees ceases on 1 February 2026, except in exceptional circumstances with prior approval of the Additional or Joint Commissioner of Customs, HQ (Systems).

New entries assign territorial jurisdiction to Additional Commissioners for Administration, Analytics and Business Intelligence, and Enforcement, and to Joint, Deputy and Assistant Commissioners for Administration and Enforcement. Within each division, the same specified circle territories apply to these functional offices. The different units of the circles identified in the jurisdiction table have jurisdiction over the whole of the corresponding territory specified there. The amendments come into force on a date to be specified by the Commissioner by order; no commencement date is specified in the supplied material.

Importers, exporters and other stakeholders must use empanelled engineers with the relevant specialisation and bear their service charges. After empanelment, pre-shipment inspection agency certification is no longer accepted for valuation of second-hand machinery, although suitably qualified agencies may apply for empanelment. Reports must follow CBIC Circular No. 07/2020-Cus after verification of the goods. Empanelled engineers must submit an April-to-March self-appraisal by the end of the succeeding April for assessment of continued suitability, including consignment details and declared and assessed values.

Restricted administrative funds are not income available for application to charitable objects, while capacity-building support available for those objects is income. Transfers require verification of whether restrictions have been released and control has changed. Exemption under section 10(23C)(iv) remains available where approval is valid and activities are charitable. Up to 15% of income may be retained without conditions; excess income may be accumulated for application within five years. Before assessment year 2023-24, Form 10 and purpose specification requirements under section 11 did not apply to such accumulation. Allocating fees to a development fund does not establish payer intent to make corpus contributions; specifically collected corpus payments require verification. Article 289 immunity depends on income being State income, and Article 12's definition of State does not automatically apply.

The year of convergence is defined by reference to the period in which the convergence date falls. For the purposes of the relevant subsection, section 206 of the Income Tax Act, 2025, identifies it as the tax year containing that date. Section 115JB of the Income Tax Act, 1961, instead identifies it as the previous year containing the convergence date.