Corrigendum to the Ministry of Labour and Employment notification dated 29 May 2026 substitutes the figure "0.35" with "0.18" at page 2, line 31 of that notification.

Cartelisation by the two agro-input dealer associations and named individuals contravened Section 3(3)(b) read with Section 3(1) of the Competition Act, 2002. Monetary sanctions were imposed, and association office-bearers were held liable under Section 48. The parties and liable officials were directed to cease and desist from future anti-competitive conduct and to organise competition-compliance training to promote awareness and compliance within the associations.

India-Finland circular economy cooperation is being developed through business, technology, investment and commercial partnerships supporting resource-efficient and sustainable growth. Discussions focused on competitive and resilient value chains based on circularity, traceability, resource efficiency and sustainable business practices. Circular economy principles extend beyond waste management into product design, value chains, resource use, skills development and new business models. The India-EU free trade agreement remains subject to legal review and formal ratification and is not yet in force.

Career Centres (Central) comprise the Central Employment Exchange and the National Career Service Portal for the Social Security (Central) Rules, 2026. Career Centres must collect and furnish information digitally. Employers must digitally report vacancies and changes to supplied particulars, while Regional Career Centres must digitally share collected information with the Career Centre (Central) through prescribed forms. Technical and scientific vacancies meeting the prescribed pay threshold must be reported digitally to the Career Centre (Central) in Form XXV.

Bid rigging in tyre procurement was established where Rekha Agencies and SS Marketing exchanged commercially sensitive price-bid information before submitting bids for the Himachal Pradesh Tender 2013. The concerted conduct contravened the prohibition on anti-competitive agreements and bid rigging. Monetary penalties and cease-and-desist directions were imposed on both enterprises. An official of Rekha Agencies was also penalised for liability arising from the contravention, while proceedings against the official of SS Marketing stood abated following his death.

Mortgage valuations furnished to meet development-project security requirements do not, by themselves, establish the actual sale price of commercial sites sold under registered sale deeds. The Revenue must produce cogent and credible evidence that purchasers paid consideration beyond the recorded amount before displacing the apparent consideration. A stated fair market value in a mortgage document, without proof of additional consideration passing to the seller, is insufficient to support an addition. Statutory value substitution under Section 50C does not apply on these facts, and additions based solely on mortgage valuation are unsustainable.

Scientific research approval is granted to the International Institute of Bio Technology and Toxicology, Tamil Nadu, as a Research Association for donor-related tax treatment. The approval applies for tax years 2026-2027 through 2030-2031, subject to compliance with prescribed conditions. The institution must submit an annual donation statement in Form No. 15 by the specified deadline and furnish each donor with a Form No. 16 certificate stating the donation amount.

Anti-dumping duty on imports of natural mica-based pearl industrial pigments, excluding cosmetic grade, originating in or exported from China PR continues under the existing duty framework. The validity period is extended by substituting the terminal date of 25 November 2026 with 25 February 2027. The amendment operates under section 9A of the Customs Tariff Act, 1975, read with the Anti-dumping Duty Rules, 1995.

Input tax credit clarification for auction-based supplies of tea, coffee, rubber and similar goods is corrected to include supplies received by the auctioneer from the principal before or after the auction. The requirement that such goods be supplied only through auction continues to apply.

Goods temporarily stored in a transporter's godown before delivery must be accompanied by a valid e-way bill. If a recipient taxpayer stores goods in that godown, it must be declared, with the transporter's concurrence, as the recipient taxpayer's additional place of business. Transport under the e-way bill concludes when goods reach that declared godown, without requiring extension of validity. Any later movement to another recipient premises requires a valid e-way bill. Transporters and recipient taxpayers must maintain their respective prescribed records.

Customs duty exemption for raw sugar imports applies to goods under tariff heading 1701 within a Tariff Rate Quota of 10 lakh MT, until 31 October 2026. Eligibility requires quota allotment by the Directorate General of Foreign Trade. Electronic authorisation must contain importer identification, Importer-Exporter Code, customs notification, tariff heading, quantity and validity period, and must be transmitted to the Indian Customs EDI System. Imports are permitted only upon electronic debit in that system.

Import tariffs on Canadian products are set to be imposed by the United States at a 50% rate after bilateral negotiations did not produce an agreement. The measures cover products including hockey sticks and tongue depressors and affect a limited share of Canada's annual exports to the United States. Canada has indicated possible retaliatory levies, intensifying the bilateral trade dispute.

Judicial review of an ongoing tender is limited to the legality of the decision-making process, including arbitrariness, irrationality, bias, mala fides and procedural impropriety; it does not permit reassessment of comparative technical merit. Technical disqualification challenges may therefore be premature before financial bids are opened or successful bidders are identified, particularly where uninterrupted public services require timely procurement. Procurement rules and tender conditions requiring reasons for technical disqualification oblige disclosure of unsuccessful bidders' reasons and their own detailed scores. They do not require immediate disclosure during the process where timing is unspecified, procurement may be disrupted, and other bidders' comparative marks remain commercially confidential.

Supreme Court declined to interfere with the High Court's order but directed the respondents to provide the petitioner with a break-up of marks within ten days. The High Court's order does not prevent the petitioner from raising all contentions, including those previously raised. The special leave petitions and pending applications were disposed of accordingly.

Penalty under Rule 26(2) of the Central Excise Rules, 2002 for issuing excise invoices without delivery of goods requires the factual conditions of that provision to be established. Where no goods were available or involved, invoices allegedly enabled recipients to avail CENVAT credit but did not provide the factual foundation for penal action under the invoked rule. Applying an earlier decision concerning the same appellant, the penalty was not imposable.

Limitation for an intra-court appeal under the Companies Act requires filing within 30 days. A time-barred appeal should be accompanied by an affidavit-supported application explaining sufficient cause; failure to file it simultaneously is procedural and does not automatically require rejection. However, delay in filing both the appeal and the condonation application must be satisfactorily explained through evidence of due diligence. Seeking a certified copy only after limitation expired, coupled with an unexplained assertion that voluminous records required collation, does not establish sufficient cause. The delay-condonation application was therefore rejected.

Section 68 applies only to sums credited in the books during the relevant previous year when the taxpayer fails to explain their nature and source satisfactorily. An amount received through banking channels in an earlier financial year, recorded as an advance in audited accounts, and confirmed by the purchaser could not be treated as an unexplained cash credit in a later assessment year. Where the purchaser's identity and creditworthiness are undisputed, a Section 68 addition in the later year is unsustainable. The permissible assessment year is the year in which the credit is recorded.

CBDT instructions governing selection of potential reassessment cases required approval from the Chief Commissioner where information originated from an Income-tax authority. A subsequent clarification confirmed that the prescribed approval could not be substituted by approval from the Principal Commissioner. Approval recorded from the Principal Commissioner therefore failed to satisfy the mandatory administrative condition for issuing a notice under Section 148. The resulting notice, reassessment reopening, and reassessment were void.

Anonymous donations received by a trust pursuing both religious and charitable purposes fall outside section 115BBC(1), unless donors specifically direct them to an educational or medical institution run by the trust. Registration under section 80G does not establish exclusive charitable status because sections 80G and 115BBC operate independently. Expenditure on constructing a university building and acquiring books and periodicals for charitable and educational objects qualifies as application of income, as does an endowment contribution directly connected with educational activities. A genuine allowable charitable claim is not barred merely because it was not separately claimed in the return. Statutory interest requires consequential recomputation after assessment relief.

Approved corporate insolvency resolution plans govern pre-resolution statutory liabilities, including outstanding income-tax demands. Income-tax demands for the relevant assessment years therefore require reconsideration and consequential modification under the statutory mechanism to ensure consistency with the plan's binding effect. The Assessing Officer must take action to modify the demands in accordance with the approved resolution plan.