Indirect Taxes
Booking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere booking and trading of air tickets cannot...
Notification
DGFT Restricts Export of High-Grade Baryte; Grade CDW Continues Under Free Export Category
The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, has amended the export policy governing Baryte (Natural Barium Sulphate), placing high-grade variants of the mineral under the “Restricted” category. Baryte, also known as natural barium sulphate, is widely used in...
Other Laws
Supreme Court Upholds Sale of SC/ST Granted Land, Quashes Karnataka Authorities’ Orders Due to Peculiar Facts
The Supreme Court has set aside concurrent orders passed by Karnataka authorities and the...
Other Laws
Supreme Court Refuses Blanket Regularisation of Jharkhand Para Teachers, Directs State To Fill 50% Reserved Vacancies Every Academic Year
The Supreme Court has refused to grant blanket regularisation to thousands of para teachers...
Indirect Taxes
Booking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Automatic Soap Dispenser Not Classifiable as Toiletry Spray Since It Dispenses Foam, Not Spray: CESTAT
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
Bakery Products Sold Without Preparation Are ‘Goods’, While Pizzas Prepared at Outlet Qualify as ‘Restaurant Service’: AAR
The Goa Authority for Advance Ruling (AAR) has held that pre-manufactured bakery products such...
Direct Tax
ITAT Refuses To Condone 9-Year Delay In Filing Appeal Despite Ongoing S. 153C Merits Litigation
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed an assessee’s...
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
10 Best Cryptocurrency Apps in India with Low Fees (2026 Edition)
With cryptocurrency adoption steadily rising in India, choosing the right trading app has become...
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....
Indirect Taxes
Customs Appeal Filed Beyond Statutory Limitation Can’t Be Entertained Even If Delay Is Only 2 Days: CESTAT
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
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
Bakery Products Sold Without Preparation Are ‘Goods’, While Pizzas Prepared at Outlet Qualify as ‘Restaurant Service’: AAR
The Goa Authority for Advance Ruling (AAR) has held that pre-manufactured bakery products such...
GST
Jharkhand HC Quashes GST ITC Reversal Order Passed Solely Due to Delayed GSTR-3B Filing
The Jharkhand High Court has quashed an Order-in-Original rejecting Input Tax Credit (ITC) worth...
GST
CBI Arrests CGST Superintendent, Meerut in a Bribery Case
The Central Bureau of Investigation (CBI) has arrested a Superintendent of Central Goods and...
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
Booking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere booking and trading of air tickets cannot be subjected to service tax under the category of “Tour Operator Service”. The Bench of Ajayan T.V. (Judicial Member) and Vasa...
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
Other Laws
Civil Verdict Can’t Bar Prosecution for Alleged Forgery and Cheating: Supreme Court
The Supreme Court has held that the existence or outcome of civil proceedings cannot,...
Other Laws
Compensatory Allowances Must Be Included in Overtime Wage Calculation Under Factories Act: Supreme Court
The Supreme Court has held that compensatory allowances must be included in overtime wage...
Supreme Court
MIP on Steel Imports Enforceable Only From Gazette Publication, Not Website Upload: Supreme Court
The Supreme Court has held that a notification imposing Minimum Import Price (MIP) on...
Indirect Taxes
No Service Tax Payable on Residential Construction Prior to 1 July 2010: CESTAT
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has ruled...
Indirect Taxes
Defence Certificates Crucial to Decide Whether Aircraft Safety Systems Qualify as ‘Parts of Aircraft’: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set...
Indirect Taxes
Non-Intimation Of Address Change: CESTAT Upholds Presumptive Service of Adjudication Order Despite Claim of Non-Receipt
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has held that...
Indirect Taxes
Statements, Email Printouts Inadmissible For Non-Compliance Of S. 138B, 138C Of Customs Act: CESTAT
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...
GST
Gauhati High Court Stays Coercive Action in GST Dispute Over Consolidated Show Cause Notice Covering Six FYs
The Gauhati High Court has granted interim protection restraining the tax authorities from taking...
Indirect Taxes
Cash Calls in Oil & Gas Joint Ventures Not Consideration for Taxable Service, CESTAT Quashes Service Tax Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Indirect Taxes
End-Use Can’t Decide Customs Classification: CESTAT Quashes Reclassification of Aluminium Tubes, Profiles as ‘Auto Parts’
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...
Notification
GSTAT Constituted in Chennai; Judicial, Technical Members Assume Charge
The Goods and Services Tax Appellate Tribunal (GSTAT) has been formally constituted at Chennai...
Columns
Jaipur Tax Bar Association Extends Grand Welcome to Newly Appointed GSTAT Members
A delegation of the Jaipur Tax Bar Association (JTBA) on Tuesday paid a courtesy...