Direct Tax
Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review
The Delhi High Court has allowed an appeal filed by the Income Tax Department and restored the Look-Out Circular (LOC) issued against businessman holding...
Notification
CBIC Cadre Management Under Scrutiny: Why Officers from 1997 to 2008 Batches Are Now in Commissioner Grade?
A striking feature of the current cadre structure of the Central Board of Indirect Taxes and Customs (CBIC) has drawn attention within the indirect-tax administration: officers belonging to batches ranging from 1997 to 2008 of the Indian Revenue Service (Customs & Indirect Taxes) are...
Other Laws
Appellate Court Can’t Remand Criminal Appeal Merely for Re-Appreciation of Evidence; Must Decide Appeal on Merits: Rajasthan High Court
The Rajasthan High Court has held that an appellate court cannot remand a criminal...
Other Laws
CA, CS, CMA Vs Advocates: Delhi HC Asks BCI To Clarify Its Plea Restricting Non-Advocates From Appearing Before Authorities
The Delhi High Court has sought further clarity in a long-running legal dispute concerning...
Direct Tax
Can Courts Assess Sufficiency of Material Behind a Look-Out Circular? Delhi High Court Defines Limits of Judicial Review
The Delhi High Court has allowed an appeal filed by the Income Tax Department...
GST
No Further GST Recovery After More Than 10% Demand Recovered: Calcutta High Court Lifts Bank Account Attachment Pending Appeal
The Calcutta High Court has restrained the West Bengal GST authorities from taking any...
Direct Tax
365-Day Stay Limit U/s 254(2A) Not Absolute When Assessee Isn’t Responsible for Delay: Allahabad HC
The Allahabad High Court has dismissed a department’s appeal challenging the Income Tax Appellate...
Direct Tax
CPC Can’t Make S. 143(1) Adjustment on Debatable Employee PF/ESI Contribution Issue Before Supreme Court’s Checkmate Ruling: ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Centralised Processing...
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
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...
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...
Columns
TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An exercise in futility?
The Article “TESTING THE LIMITATIONS OF SECTION 107(4) OF THE CGST ACT, 2017: An...
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
No Further GST Recovery After More Than 10% Demand Recovered: Calcutta High Court Lifts Bank Account Attachment Pending Appeal
The Calcutta High Court has restrained the West Bengal GST authorities from taking any...
GST
Whether Cash Can Be Seized As ‘Thing’ Under Section 67(2)? Calcutta High Court Quashes GST Cash Seizure Order
The Calcutta High Court has quashed an order upholding the seizure of ₹13.04 lakh...
GST
GST SCN Deficiencies Can Be Raised in Appeal: Supreme Court Declines Interference
The Supreme Court has declined to interfere with a Gujarat High Court order refusing...
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
Orissa High Court Grants 8 Weeks to Assessee to Approach CESTAT After Supreme Court’s Revised Canon India Ruling
The Orissa High Court at Cuttack has disposed of a writ petition challenging a Service Tax adjudication order for the tax periods 2011-12 to 2014-15, granting the petitioner eight weeks’ time to pursue an appropriate appeal before the Customs, Excise and Service Tax Appellate...
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
Extended Limitation Inapplicable Where Tax Is Payable Under Reverse Charge: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Indirect Taxes
12% Interest On Excise Refund Can’t Be Claimed As A Matter Of Right : CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Other Laws
Alleged Hawala Networks Linked to China–India Business Under Scrutiny; Students and Private Employees Among Suspected Operators
Indian enforcement agencies are intensifying scrutiny of suspected hawala and illegal money transfer networks...
Indirect Taxes
Tentative Appointment Registers Can’t Form Basis of Tax Assessment: CESTAT Quashes Rs. 262 Crore Service Tax Demand on Dermatology Services
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has categorically held...
Notification
No Change in Tariff Values for Gold, Silver, Edible Oils: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has notified no change in...
Indirect Taxes
CESTAT Upholds Helicopter Confiscation for Private, Non-Revenue Use Violating Customs Duty Exemption Conditions
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld the...
Indirect Taxes
Service Tax Paid By Partner In His Individual Registration Can Be Adjusted Against Tax Liability Of Partnership Firm: CESTAT
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes
Baggage Rules, 2026: Duty-Free Allowance Raised From Rs. 50K To Rs. 75K, Higher Jewellery Limits for Returning Passengers
The Central Government has notified the Baggage Rules, 2026, bringing major relief to international...
GST
DGGI Meerut | Court Grants 14-Day Judicial Custody to 4 Accused Involving Rs. 200+ Crore GST Evasion
The Court of the Special Chief Judicial Magistrate, Meerut, has remanded four accused to...
GST
DGGI Meerut Zonal Unit Uncovers Rs. 5,000-Crore Areca Nut GST Evasion Syndicate; Rs. 250-Crore Tax Loss Detected
The Directorate General of GST Intelligence (DGGI), Meerut Zonal Unit (MeZU), which has pan-India...
Case Compilation
JurisHour | Tax Law Daily Bulletin : February 2, 2026
Juris Hour presents the Tax Law Daily Bulletin of February 2, 2026.GSTNo DIN, No...
Notification
Deferred Customs Duty Payment Facility Expanded to Manufacturer-Importers, Extended Up to March 2028
The Central Government has extended the facility of deferred payment of import duty for...