Indirect Taxes
‘Intended Use’ vs ‘Actual Use’: Supreme Court Examines Scope of Excise Duty Exemption in Fertilizer Sector Case
The Supreme Court has examined the scope of excise duty exemptions in cases involving mixed or indirect use of inputs, placing the spotlight on...
Notification
FinMin Designates Judicial Members Of GSTAT As Vice Presidents For State Benches
The Ministry of Finance has designated Judicial Members of the Goods and Services Tax Appellate Tribunal (GSTAT) as Vice Presidents for various State Benches.The order, issued under the powers conferred by Section 109(7) of the Central Goods and Services Tax Act, 2017, aims to...
Other Laws
Supreme Court Grants Pension Relief to Women Air Force Officers
The Supreme Court has granted major relief to Short Service Commission Women Officers (SSCWOs)...
Other Laws
State Can’t Unilaterally Decide Breach and Bar Legal Remedies: Supreme Court Restores Arbitral Award
The Supreme Court has held that a State authority cannot unilaterally determine breach of...
Indirect Taxes
‘Intended Use’ vs ‘Actual Use’: Supreme Court Examines Scope of Excise Duty Exemption in Fertilizer Sector Case
The Supreme Court has examined the scope of excise duty exemptions in cases involving...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 24, 2026
Here’s the Tax Law Daily Bulletin for March 24, 2026.GSTGST REGISTRATION CANCELLATION INVALID WITHOUT...
Indirect Taxes
Retrospective Applicability of Beneficial DGFT Notification: CESTAT Allows Home Consumption of Confiscated Goods
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has permitted...
Indirect Taxes
No Penalty Payable When Service Tax, Interest Are Paid Before SCN: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
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, marking a significant moment ahead of the presentation of the...
Money Hacks
How You Can Save Up To 13% GST On Wedding Venues?
Planning a big Indian wedding often begins with locking in the venue and caterer....
Columns
RBI Tightens Bank Lending Norms for Stock Brokers
In a major regulatory move, the Reserve Bank of India (RBI) has unveiled a...
Indirect Taxes
Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...
CCI | GST | Direct Tax
CCI
CCI Approves Acquisition Of Jaiprakash Associates By Vedanta
The Proposed Combination envisages acquisition of Jaiprakash Associates Limited (JAL) by Vedanta Limited (Acquirer)...
CCI
CCI Dismisses Complaint Against Microsoft for Bundling Antivirus Software Microsoft Defender with Windows
The Competition Commission of India (CCI) has dismissed the complaint Against Microsoft for Bundling...
CCI
Mandatory Condition Of Prima Facie Anti-Competitive Agreements, Abuse Of Dominant Position Absent, CCI Can’t Direct Investigation: Gauhati High Court
The Gauhati High Court has held that the decision of the Competition Commission of...
CCI
Every IP Dispute Can’t Be Converted Into Competition Dispute: Delhi High Court
The Delhi High Court stated that every IP dispute can't be converted into a...
CCI
Whether Swiggy Can Share Confidential Data With Restaurant Association? Karnataka High Court Directs CCI To Decide Afresh
The Karnataka High Court directed Competition Commission of India to decide afresh whether swiggy...
GST
Cost-Sharing in Joint Advertising Is Not Taxable as ‘Sponsorship Service’: CESTAT
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has clarified...
GST
Arrest Held Illegal for Recording ‘Reasons to Believe’ After Authorization Under CGST Act: Allahabad High Court Orders Immediate Release
The Allahabad High Court has ordered the immediate release of a GST accused, holding...
GST
Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case
The Allahabad High Court has granted bail to Vikas Singh, who was accused of...
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
‘Intended Use’ vs ‘Actual Use’: Supreme Court Examines Scope of Excise Duty Exemption in Fertilizer Sector Case
The Supreme Court has examined the scope of excise duty exemptions in cases involving mixed or indirect use of inputs, placing the spotlight on the interpretation of “intended use” versus actual use under exemption notifications.The dispute arose from a long-standing excise duty demand raised...
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
JurisHour Exclusive Live Coverage Of Budget for FY 2026–27
Finance Minister Nirmala Sitharaman arrived at Kartavya Bhawan at the Finance Ministry on Saturday,...
Live Updates
LIVE | Gyanotsav 2026 Day 2: A Power-Packed Knowledge Marathon After a Blockbuster Opening Day
After a high-octane first day marked by back-to-back banger sessions, thought-provoking discussions and an...
Latest Articles
Direct Tax
Supreme Court to Examine Conflicting Views on Deductibility of Delayed Employees’ PF & ESI Contributions
The Supreme Court issued notice in a Special Leave Petition filed by Woodland (Aero...
Indirect Taxes
Pay 6% Interest on VAT Refund Delayed by Over 15 Years; Delhi HC Rejects Dept’s Blame on Dealer
The Delhi High Court has directed the Delhi Value Added Tax (DVAT) Department to...
GST
Levy of IGST Interest, Penalty Under Customs Law: Supreme Court Issues Notice on Centre’s Plea Challenging Bombay HC Ruling
The Supreme Court has issued notice in a Special Leave Petition filed by the...
GST
GST Dept. to Trace or Certify Loss of Original Title Deed Furnished as Security By Taxpayer: Kerala High Court
The Kerala High Court has directed the State GST authorities to either trace and...
Indirect Taxes
Supreme Court Dismisses Tata Sponge Iron’s Challenge to Odisha Entry Tax Act
The Supreme Court has dismissed a Special Leave Petition (SLP) filed by Tata Sponge...
Indirect Taxes
Products Manufactured in India Using Imported and Local Components Not ‘Imported Goods’ Merely Due to Foreign Parts or Know-How: Madras HC
The Madras High Court has ruled that car audio systems manufactured in India using...
Company & PMLA
PMLA Provisional Attachment Lapses After 180 Days; COVID Limitation Orders Don’t Apply: Bombay HC
The Bombay High Court has held that a provisional attachment order (PAO) issued under...
Direct Tax
Delhi High Court Pulls Up ITAT for Dismissing Transferred Appeals, Restores Over 200 Sahara Group Matters to Delhi Bench
In a strong rebuke to the Income Tax Appellate Tribunal (ITAT), the Delhi High...
Notification
CBIC Issues Advisory on HSNS Cess Registration and Payment Procedure Ahead of February 2026 Rollout
The Central Board of Indirect Taxes and Customs (CBIC) has issued Advisory No. 01/2026...
Direct Tax
Income Tax Dues Take Priority Over Post-Notice Mortgage Created Without TRO Permission: Madras HC
The Madras High Court has held that a mortgage created after service of a...
Indirect Taxes
Domain Registration & Web Hosting Taxable as IT Software Services: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has ruled that amounts...
Indirect Taxes
Witnesses Cross-Examination In Customs Adjudication Proceedings Is Not Automatic: Allahabad HC
The Allahabad High Court (Lucknow Bench) has held that cross-examination of witnesses in customs...