Direct Tax
Mere Cash Withdrawal by Third Party Cannot Justify Reopening: Gujarat High Court
The Gujarat High Court has quashed an Income Tax reassessment notice issued under Section 148 of the Income Tax Act, 1961, holding that reopening...
Notification
Centre Revises Central Excise Levies on Petrol, ATF and Diesel Exports; Petrol SAED and Diesel RIC Reduced to Nil
The Ministry of Finance, Department of Revenue, has issued a fresh set of Central Excise notifications revising the duty framework applicable to specified petroleum products cleared for export. The Government has modified the rates of Special Additional Excise Duty (SAED) and Road and Infrastructure Cess...
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
Mere Cash Withdrawal by Third Party Cannot Justify Reopening: Gujarat High Court
The Gujarat High Court has quashed an Income Tax reassessment notice issued under Section...
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...
Indirect Taxes
Suspended Public Notice Cannot Support DFIA Duty Demand: Madras High Court Quashes Customs Seizure of Wheat Gluten
The Madras High Court has quashed a customs seizure memo issued against an importer...
Indirect Taxes
Steamer Agent Liable for Customs Penalty Over Grossly Misdeclared Cargo: Madras High Court
The Madras High Court has held that a steamer agent who lodges the Import...
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...
Direct Tax
Reopening Based on Issues Already Examined in Scrutiny Is Mere Change of Opinion: Gujarat High Court
The Gujarat High Court has quashed reassessment proceedings holding that the Income Tax Department...
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
Overlap Between SCGST and CGST Proceedings Must Be Examined in Appeal: Delhi High Court Declines to Quash Rs. 4.80 Crore GST Demand
The Delhi High Court has declined to exercise its writ jurisdiction to interfere with...
GST
GST Dept. Can’t Straightaway Issue DRC-01 Without First Scrutinising Bank’s Self-Assessment Returns: Madras HC
The Madurai Bench of the Madras High Court has set aside a GST demand...
GST
Strict Limits on GST Confiscation of Goods in Transit: Supreme Court Refuses To Interfere In Gujarat HC’s Ruling
The Supreme Court has declined to interfere with the Gujarat High Court’s judgment laying...
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
Suspended Public Notice Cannot Support DFIA Duty Demand: Madras High Court Quashes Customs Seizure of Wheat Gluten
The Madras High Court has quashed a customs seizure memo issued against an importer of Vital Wheat Gluten, holding that the Directorate of Revenue Intelligence (DRI) could not form the requisite “reason to believe” under Section 110 of the Customs Act, 1962 on 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
MRP-Based Valuation Invalid for BCD on EOU DTA Sales: CESTAT Directs Re-Determination Under Customs Valuation Rules
The Bengaluru Bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside...
Columns
Understanding Rule 86A Of CGST Rules : In-built Safeguards
This article pertaining to “Understanding Rule 86A Of CGST Rules : In-built Safeguards” is written...
Indirect Taxes
Vehicles Used Only Inside Factory Premises Not ‘Motor Vehicles’: Madras High Court Quashes Entry Tax on Tippers, Mobile Cranes
The Madurai Bench of the Madras High Court has held that AMW Tippers (Dumpers)...
Direct Tax
Dispute Resolution Panel Mechanism U/s 144C Can’t Override Limitation U/s 153: ITAT Holds Coca Cola’s Assessments As Time-Barred
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while holding Coca Cola...
Direct Tax
1 Day Delay in Employees’ PF Due to Technical Glitch Cannot Trigger Disallowance: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a significant...
Columns
Supreme Court On Property Tax Evasion
Property tax is a local tax levied by municipal bodies on ownership of immovable...
Direct Tax
Income of Predecessor Can’t Be Assessed in Hands of Successor After Merger: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that income...
Direct Tax
Delayed PF, ESI Payments Disallowable Even at CPC Stage: ITAT Upholds Adjustments Under Section 143(1)
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has dismissed appeals filed for...
GST
Can GST Limitation Periods Be Retrospectively Extended Without GST Council Recommendation? Punjab & Haryana HC Examines Scope of Section 168A
The Punjab and Haryana High Court has examined the legality and scope of notifications...
GST
GST Adjudication Order Invalid If Based on Grounds Not Raised in SCN: Calcutta HC
The Calcutta High Court has set aside a GST adjudication order passed against a...
GST
Omission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery Proceedings: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that all pending proceedings initiated under Rule...
GST
GST Registration Can’t Be Cancelled Without Supply of RUDs : Delhi HC
The Delhi High Court has held that GST registration cannot be cancelled without supply...