Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
Direct Tax
Share Application Money Can’t Be Treated as Unexplained Cash Credit: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that share application money cannot be treated as unexplained cash credit where the assessee establishes the identity and creditworthiness of the investor, genuineness of the transaction and the immediate source of the...
Indirect Taxes
Malaysian Country-of-Origin Certificates Can’t Be Rejected Without Specific Evidence: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set aside a substantial customs duty demand after finding that the Revenue could not establish that the Country of Origin Certificates (COOs) submitted for Malaysian imports were inauthentic. The bench of P....
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Notification
Manan Kumar Mishra Re-Elected As Chairman of Bar Council of India For 7th Consecutive Term
The Bar Council of India (BCI) has notified Manan Kumar Mishra re-elected as chairman...
Indirect Taxes
CESTAT Weekly Flashback: 23 February To 1 March 2025
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Weekly Flashback for the period 23...
Other Laws
Fake 18 Days Long Digital Arrest Of A Professor In Nainital
In a shocking case of cyber fraud, a 58-year-old professor from Nainital district was...
Columns
75-Year-Old Retired Sales Tax Practitioner Bharat M. Shah Develops Utility To Detect Hawala Dealers in Bulk
In a significant breakthrough for tax compliance and fraud prevention, Bharat M. Shah, a...
Other Laws
Interest Payable On Refund Of Amount On E-Stamp Paper: Supreme Court
The Supreme Court has held that there is no statutory provision required for interest...
Columns
Environment and Tax in India
IntroductionThe relationship between environmental protection and taxation is becoming increasingly crucial in today's world,...
Columns
Central Bank Digital Currencies (CBDCs) – 2025 Update
The Digital Rupee (e₹) or eINR or E-Rupee is a tokenised digital version of...
Other Laws
Rajasthan High Court Suo Moto Initiates Contempt Proceedings Against RUHS Over Withheld Affiliation for Saloni Institute of Medical Sciences
The Rajasthan High Court has initiated suo moto contempt proceedings against the Rajasthan University...
Other Laws
Digital Transformation of Justice: Integrating AI in Indian Judiciary and Law EnforcementÂ
The digital transformation of justice in India is being driven by the integrating AI...
Columns
All You Need To Know About Crypto Tax Across The World
Here’s a comparison of crypto tax policies across various countries as of February 24,...
Other Laws
US Supreme Court Social Media Censorship: Top Judgements
The First Amendment of the United States Constitution guarantees the right to free speech,...
Other Laws
New AI Regulations in the U.S. (2025)
Artificial Intelligence (AI) has rapidly transformed various sectors, from healthcare and finance to defense...
Latest articles
Direct Tax
Share Application Money Can’t Be Treated as Unexplained Cash Credit: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that share...
Indirect Taxes
Malaysian Country-of-Origin Certificates Can’t Be Rejected Without Specific Evidence: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has set...
Indirect Taxes
Pre-Installed Microsoft Software Licence Not Taxable as IPR Service Before 16 May 2008: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Indirect Taxes
Bills Can Qualify as Consignment Notes: CESTAT
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...