Direct Tax
Charitable Trust’s Income Tax Appeal Should Be Decided on Merits Instead of Technical Limitation: Bombay HC Condones 1,797-Day Delay
The Bombay High Court has held that a liberal and justice-oriented approach should be adopted while considering applications for condonation of delay, particularly where...
Notification
Rajasthan GST Dept. Introduces Risk-Based Selection and Faceless Return Scrutiny
The Rajasthan Commercial Taxes Department has issued a comprehensive circular laying down fresh guidelines for scrutiny of returns under Section 61 of the Rajasthan Goods and Services Tax (RGST) Act, 2017. The new instructions superseded the earlier circular dated January 7, 2022, and established a...
Other Laws
CSIR Promotion Dispute: Supreme Court Rejects Judicial Formula for Averaging Performance Scores
The Supreme Court has held that courts cannot substitute the assessment methodology adopted by...
Other Laws
POCSO Reporting Is Mandatory, Schools Can’t Conduct Their Own Inquiry: Supreme Court
The Supreme Court has held that reporting under Protection of Children from Sexual Offences...
Direct Tax
Charitable Trust’s Income Tax Appeal Should Be Decided on Merits Instead of Technical Limitation: Bombay HC Condones 1,797-Day Delay
The Bombay High Court has held that a liberal and justice-oriented approach should be...
Direct Tax
Income Tax Dept Can’t Generate Reassessment Notice on Deceased Person’s PAN Merely Because Legal Heirs Are Unknown: Calcutta HC
The Calcutta High Court has held that the Income Tax Department cannot generate a...
Direct Tax
Date of Email Dispatch Determines Validity of S. 148 Notice, Not Date on Notice: Bombay High Court
The Bombay High Court has held that a notice under Section 148 of the...
Direct Tax
Outstanding Land Procurement Advances Cannot Be Taxed as Forfeited Income U/s 56(2)(ix): Karnataka HC
The Karnataka High Court has dismissed the Income Tax Department's appeal against real estate...
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
Rupee Likely to Stay Weak Against U.S. Dollar Despite RBI Measures Expected to Attract $50 Billion in Inflows
Despite a series of measures announced by the Reserve Bank of India (RBI) to...
Money Hacks
Gold & Silver Prices Fluctuate; Check Latest Rates Before Buying
Individuals planning to purchase gold or silver may want to take note of the...
GST
Advocates Can’t Be Sued Under Consumer Protection Act for Deficiency in Legal Services: Andhra Pradesh High Court
The Andhra Pradesh High Court has dismissed a writ petition challenging the dismissal of...
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
Advocates Can’t Be Sued Under Consumer Protection Act for Deficiency in Legal Services: Andhra Pradesh High Court
The Andhra Pradesh High Court has dismissed a writ petition challenging the dismissal of...
GST
Validity of S. 69 of CGST Act Reaffirmed: Supreme Court Upholds Arrest Powers Of GST Officer
The Supreme Court has disposed of a writ petition challenging the constitutional validity of...
GST
No GST Recovery Without Adjudication: Bombay High Court Stays Coercive Action Based on Tentative Tax Liability
The Bombay High Court has granted interim relief to the assessee by restraining 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
Limitation Issue Can’t Survive After Assessee Concedes CENVAT Demand: Rajasthan High Court Dismisses Excise Appeal
The Rajasthan High Court has dismissed an appeal holding that once an assessee expressly concedes the demand of CENVAT credit before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), it cannot subsequently seek adjudication on the issue of the extended period of limitation. The...
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
Indirect Taxes
Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Columns
ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...
The Article pertaining to "ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM...
Columns
China Plans New Gold Import Rules as Bullion Imports Surge
China Proposes Major Gold Import Reforms as Bullion Imports Hit Two-Year High Despite Cooling...
Indirect Taxes
Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Composite Cargo Handling Contracts Can’t Be Split into GTA Services: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that...
Indirect Taxes
Excise Duty Exemption on Hot Rolled Stainless Steel Pattas Prior to Cold Rolling: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Notification
BREAKING : Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026
The Central Government has extended the last date for filing appeals and applications before...
Direct Tax
Private Records Alone Can’t Prove Clandestine Clearance Without Corroborative Evidence: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court
The Allahabad High Court has quashed an order blocking a taxpayer's Input Tax Credit...
Direct Tax
Resale Price Method Must Prevail Where Imported Goods Are Resold Without Value Addition; ITAT Deletes Transfer Pricing Adjustment
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Indirect Taxes
Time-Barred SCN Can’t Sustain Service Tax Demand: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...