Direct Tax
Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC
The Karnataka High Court held that a search under Section 132 is fundamentally person-centric and not premises-centric, by restoring proceedings initiated under Section 153C...
Notification
CBDT Corrects Errors in Income-tax Rules, 2026 Through Corrigendum to March 20 Notification
The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), has issued a corrigendum dated April 16, 2026, correcting errors in the newly notified Income-tax Rules, 2026. The corrigendum amends the earlier notification (G.S.R. 198(E) dated March 20, 2026) and addresses multiple...
Other Laws
Arvind Kejriwal Writes to Delhi High Court, Cites “Inability in Conscience” to Continue Proceedings
Raising questions around judicial impartiality and conflict of interest, a detailed letter has been...
Other Laws
Courts Can’t Examine Merits While Deciding Plea for Amendment of Plaint; Legal Heirs Can Raise Bona Fide Need Based on Subsequent Events
The Supreme Court has held that courts cannot delve into the merits of a...
Direct Tax
Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC
The Karnataka High Court held that a search under Section 132 is fundamentally person-centric...
Other Laws
Supreme Court Upholds Deer Translocation from Delhi’s A.N. Jha Deer Park, Mandates Scientific Protocols and Welfare Safeguards
The Supreme Court of India has upheld the decision to translocate surplus deer from...
Other Laws
S. 225 BNSS Compliance Mandatory Before Issuing Process; Jurisdiction Must Be Determined at Threshold: Supreme Court
The Supreme Court has clarified that compliance with Section 225 is a primary and...
Notification
TRACES Portal Revamp Triggers PAN–TAN Linking Errors, Blocks Registration and Login for Taxpayers
The recent revamp of the TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal...
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....
Direct Tax
DDT vs DTAA: Can Dividend Distribution Tax on Companies Be Reduced Using Treaty Rates? Bombay High Court Says No
The Bombay High Court has delivered a significant ruling clarifying the legal position on...
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
Affiliation Fees Not Taxable Under GST: Bombay High Court Quashes Rs. 16.90 Crore GST Demand on University of Mumbai
The Bombay High Court has set aside a GST demand of over Rs. 16.90...
GST
Madhya Pradesh Launches Statewide Scrutiny & Audit Drive for Composition Taxpayers from May 1, 2026
The Office of the Commissioner of Commercial Tax, Madhya Pradesh has issued detailed instructions...
GST
GST Demand on PSLC Transactions Quashed, Says Liability Can’t Be Shifted Without RBI Clarification: Allahabad High Court
The Allahabad High Court (Lucknow Bench) has quashed a GST demand order passed against...
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
Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that “lip seals” are classifiable as rubber products and not as automobile parts, while also setting aside the invocation of the extended period of limitation in the absence of...
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
GST
SCN Alleging Excess ITC Availment Without Basis Is Vague: Punjab & Haryana HC
The Punjab and Haryana High Court has held that the allegations in show cause...
Columns
Mahaadev Betting Platform Resurfaces During IPL, Expands Into Elections and Multi-Sport Wagering
The controversial Mahadev betting app—now rebranded as “Mahaadev”—has resurfaced alongside the ongoing Indian Premier...
GST
Visakhapatnam DGGI Arrests Man in Rs. 19.79 Crore Fake ITC Racket in Andhra Pradesh
The Visakhapatnam zonal unit of the Directorate General of GST Intelligence (DGGI) has arrested...
GST
Can CGST Issue SCN, Pass Order u/s 74 On Issue Already Examined By Audit Team? Delhi High Court Issues Notice
The Delhi High Court has issued the notice on writ petition which raises the...
Direct Tax
Gujarat High Court Pulls Up Income Tax Department for Non-Compliance with E-Filing Deadline Directions
The Gujarat High Court has expressed serious concern over the continued failure of the...
GST
Pigmy Agents Are Bank Employees, No GST Payable on Commission: Karnataka High Court
The Karnataka High Court has held that commission paid to pigmy agents is not...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 8, 2026
Here’s the Tax Law Daily Bulletin for April 8, 2026.GSTEXPORT VS INTERMEDIARY SERVICES DISPUTE:...
Other Laws
Voluntary Abandonment Not Equivalent to Retirement: Supreme Court Denies Pension Claim
The Supreme Court has dismissed an appeal filed by former State Bank of India...
Other Laws
NDPS | No Double Fine if Sentences Run Concurrently, but Separate Punishments for Conspiracy and Facilitation Upheld: Supreme Court
The Supreme Court has held that while offences such as criminal conspiracy and allowing...
GST
SCN To Be Served Via Physical Mode, Portal-Only Service Invalid After GST Registration Cancellation: Allahabad HC
The Allahabad High Court has quashed an adjudication order passed holding that service of...
GST
Rule 86A Restriction Can’t Continue Beyond 1 Year: Bombay High Court Orders ITC Unblocking
The Bombay High Court has held that the blocking of Input Tax Credit (ITC)...
GST
GST Compliance Issues Must Go to Trial: Calcutta High Court Refuses Summary Judgment
The Calcutta High Court has dismissed an application seeking summary judgment in a high-value...