S. 54 Exemption Can’t Be Claimed When New Residential Property Is Purchased Solely in Wife’s Name: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that an assessee cannot claim capital gains exemption under Section 54 of the Income Tax Act,...

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...

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...

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...

S. 54 Exemption Can’t Be Claimed When New Residential Property Is Purchased Solely in Wife’s Name: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that an assessee cannot claim capital...

Draft Order Can’t Be Treated as Final: Punjab & Haryana HC Quashes Income Tax Demand Based on Draft Assessment Order

The Punjab & Haryana High Court has quashed an income-tax demand and penalty proceedings...

S. 129 Penalty Can’t Be Imposed on Stock Transfer Without E-Way Bill: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that penalty...

S. 129(3) Seven-Day Deadline Mandatory, GSTAT Quashes GST Penalty Passed After 47 Days

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that the...

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...

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...

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...

Retrospective Tax Amendment Can’t Be Used to Reopen Concluded Tribunal Order: ITAT

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

CCI | GST | Direct Tax

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...

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...

Markets Trade Flat Ahead of Union Budget 2026-27

Equity benchmark indices traded in a narrow range on Sunday morning as investors remained...

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 Approves Acquisition Of Jaiprakash Associates By Vedanta 

The Proposed Combination envisages acquisition of Jaiprakash Associates Limited (JAL) by Vedanta Limited (Acquirer)...

S. 129 Penalty Can’t Be Imposed on Stock Transfer Without E-Way Bill: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that penalty...

S. 129(3) Seven-Day Deadline Mandatory, GSTAT Quashes GST Penalty Passed After 47 Days

The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that the...

OIDAR Service Appeals Must Be Heard by Principal Bench, Transfers Rs. 1.36 Lakh IGST Dispute to Delhi: GSTAT 

The GST Appellate Tribunal (GSTAT), Delhi State Bench, has held that appeals involving Online...

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’...

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...

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...

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...

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...

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

CESTAT Allows 12% Interest on Refund of Service Tax Paid by Mistake of Fact

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has held that an assessee is entitled to interest at 12% on the refund of an amount paid as Service Tax by mistake of fact, directing that such interest be calculated from...

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...

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...

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

Budget 2026: Can Income Tax Be Simplified the Way GST Was?

As preparations for Union Budget 2026 gather momentum, a quiet but significant debate is...

Need for Customs Duty Rate Rationalisation: What Budget 2026 Must Address?

With the Union Budget 2026–27 scheduled for presentation on February 1, 2026, there is...

Section 67 CGST Act vs BNSS: Who Is the Real Authority in GST Searches?

The law governing search and seizure under the GST regime has once again come...

IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC

The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC)...

GST to Shift Tobacco Products to RSP-Based Valuation from February 1, 2026: GSTN

The Goods and Service Tax Network (GSTN) has notified Retail Sale Price (RSP)-based valuation...

GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court

The Madurai Bench of the Madras High Court has condoned a two-day delay in...

Employee’s Income Tax Liability Can’t Be Waived For Employer’s Failure To Remit TDS To Income Tax Dept: Kerala HC

The Kerala High Court  dismissed a batch of writ appeals filed by employees of...

Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues

The Madurai Bench of the Madras High Court has revoked the cancellation of GST...

No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court

The Madurai Bench of the Madras High Court has held that where a taxpayer...

Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC

The Orissa High Court has held that GST department are liable to pay interest...

India’s Online Gaming Reset: How a Once-Booming Industry Is Rebuilding After the 2025 Ban

When Parliament enacted the Promotion and Regulation of Online Gaming Act, 2025, it did...

GST Law Is a Complete Code: MP HC Questions Parallel IPC Prosecution, Grants Anticipatory Bail In ITC Fraud Case

The Madhya Pradesh High Court at Jabalpur has held that has granted anticipatory bail...