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GST
DRC-01 Can’t Replace Mandatory SCN: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Division Bench, has delivered a significant ruling holding that Form GST DRC-01, being merely a...
Notification
Bankers’ Books Evidence Act, 2026: Digital Banking Records Get Legal Recognition W.E.F October 1
The Finance Ministry has notified October 1, 2026, as the date from which the Bankers’ Books Evidence Act, 2026 will come into force, introducing a modern legal framework for the production and admissibility of banking records in judicial proceedings.The new legislation replaces the 125-year-old...
Other Laws
Bombay High Court Restrains Withdrawal of Bank Funds and Creation of Third-Party Rights Over Attached Assets Pending Adjudication
The Bombay High Court has restrained the withdrawal of bank funds and creation of...
Other Laws
Allahabad High Court Dismisses Student’s Plea to Wear Headscarf with School Uniform
The Allahabad High Court has dismissed a writ petition filed by a Class XI...
GST
DRC-01 Can’t Replace Mandatory SCN: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Division Bench, has delivered a...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 14 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 14, 2026.GSTGST DEPT. CANT ADJUST SANCTIONED...
GST
Value Declared in Self-Invoice Can Be Deemed Open Market Value for Import of Services, Subject to Full ITC: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that the value declared...
GST
5% GST on Electric Vehicles Supplied Without Battery: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that e-rickshaws, e-carts, Ecovat...
Live Updates
GSTAT Outreach Programme Draws Strong Response in Jaipur; Tax Professionals Seek Extension of Appeal Filing Deadline
The Jaipur Tax Bar Association (JTBA), in collaboration with the Goods and Services Tax Appellate Tribunal (GSTAT), Jaipur Bench, successfully organized a GSTAT Outreach...
Money Hacks
Senior Citizen Savings Scheme Gets 5 Key Rule Changes From July 1, 2026
The Senior Citizen Savings Scheme (SCSS), one of India's most popular government-backed retirement investment...
Money Hacks
How to Save Money on LPG Cylinder Booking: Best Apps, Cashback Offers In 2026
With domestic LPG cylinder prices continuing to strain household budgets, consumers are increasingly looking...
GST
No GST On Recovery Of Electricity Charges At Actual Cost Without Markup: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that electricity charges recovered...
CCI | GST | Direct Tax
CCI
CCI’s Power To Examine Substance Of Amazon–Future Deal, But Quashes Directions And Penalties: Supreme Court
The Supreme Court in the long-running dispute arising out of Amazon’s investment in Future...
CCI
ICAI Removes CA from Register for 1 Year Following Delhi HC Order
The Institute of Chartered Accountants of India (ICAI) has formally removed a Chartered Accountant...
CCI
Markets Trade Flat Ahead of Union Budget 2026-27
Equity benchmark indices traded in a narrow range on Sunday morning as investors remained...
CCI
Bomb Threat In Tis Hazari and Saket Court In Delhi
Multiple district court complexes in Delhi were placed on high alert Tuesday morning following...
CCI
CCI Approves Acquisition Of Jaiprakash Associates By Vedanta
The Proposed Combination envisages acquisition of Jaiprakash Associates Limited (JAL) by Vedanta Limited (Acquirer)...
GST
DRC-01 Can’t Replace Mandatory SCN: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Division Bench, has delivered a...
GST
No GST On Recovery Of Electricity Charges At Actual Cost Without Markup: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that electricity charges recovered...
GST
18% GST On New Water Pipeline Construction: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has ruled that works involving the...
Direct Tax
Whether ‘Royalty’ Is A ‘Tax’; Supreme Court Directs The Matter To Be Before Appropriate Bench
The Supreme Court has presided over the controversy of whether ‘Royalty’ Is A ‘Tax’...
Direct Tax
Bandwidth Services Provided Outside India Not Taxable As ‘Royalty’: Delhi High Court
The Delhi High Court ruled that the bandwidth services provided outside India are not...
Direct Tax
No Income Tax Payable On Tamil Nadu Advocates welfare Fund: ITAT
The Income Tax Appellate Tribunal Chennai, ruled that no income tax payable on Tamil...
Direct Tax
Imparting Education Through Virtual Mode Or By Adoption Of New Technologies Qualifies Income Tax Exemption: Delhi High Court
The Delhi High Court ruled that imparting education through virtual mode or by adoption...
Direct Tax
Relief To Axis Bank: Discount On ESOPs Is Allowable As Deduction: ITAT
In a major relief to Axis Bank, the Income Tax Appellate Tribunal (ITAT) Ahmedabad...
Direct Tax
ALP On Account Of Corporate Guarantee At 0.50% On Guaranteed Amount Is Proper Commission: ITAT
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench direct the Assessing Officer/learned TPO to...
News Updates
Indirect Taxes
CENVAT Credit Can’t Be Denied Without Evidence of Inputs Exclusively Used for Manufacturing By-Product: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that CENVAT credit cannot be denied merely because inputs used in manufacturing a principal product also contribute to the generation or further processing of a waste product or by-product.The bench of R....
International Taxation
U.S. Court Clarifies “Processing Operation”: Marketability Transformation Test Shows MOOWR ‘Other Operations’ Not Limited to Manufacturers
The Arizona Supreme Court has held that machinery used in an industrial healthcare textile...
International Taxation
Yacht Not Liable to Duty on Return After Foreign Cruising: U.S. Customs Authority
The U.S. Customs and Border Protection (CBP) clarified that a duty-paid yacht taken abroad...
Live Updates
GSTAT Outreach Programme Draws Strong Response in Jaipur; Tax Professionals Seek Extension of Appeal Filing Deadline
The Jaipur Tax Bar Association (JTBA), in collaboration with the Goods and Services Tax...
Live Updates
JurisHour Exclusive Live Coverage Of Budget for FY 2026–27
Finance Minister Nirmala Sitharaman arrived at Kartavya Bhawan at the Finance Ministry on Saturday,...
Latest Articles
GST
DRC-01 Can’t Replace Mandatory SCN: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Division Bench, has delivered a...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 14 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 14, 2026.GSTGST DEPT. CANT ADJUST SANCTIONED...
GST
No GST On Recovery Of Electricity Charges At Actual Cost Without Markup: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that electricity charges recovered...
GST
18% GST On New Water Pipeline Construction: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has ruled that works involving the...
GST
Value Declared in Self-Invoice Can Be Deemed Open Market Value for Import of Services, Subject to Full ITC: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that the value declared...
GST
5% GST on Electric Vehicles Supplied Without Battery: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that e-rickshaws, e-carts, Ecovat...
GST
Transfer of Proprietorship Business to LLP as Supply Under GST: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has held that transfer of an...
Indirect Taxes
CENVAT Credit Can’t Be Denied Without Evidence of Inputs Exclusively Used for Manufacturing By-Product: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that CENVAT...
Indirect Taxes
Customs Refund Limitation Runs From Date of Communication of Final Assessment Order, Not Date of Passing: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CESTAT Allows Customs Duty Exemption on Reliance Industries’ Imported MEG Reclamation Plant for Petroleum Operations
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Factory Setup Services Qualify for CENVAT Credit Despite Deletion of ‘Setting Up’ From Definition: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that services...
Indirect Taxes
Absence Of E-Way Bill Can’t Establish Gold Smuggling Without Proof Of Foreign Origin: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that discrepancies...
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