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
Indirect Taxes
Customs Dept. Relied On Emails, Computer Printouts Without Following Mandatory Procedure U/S 138C: CESTAT Quashes Demand
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CESTAT Quashes Onerous Bank Guarantee Condition on Release of Areca Nut Consignment
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside...
Columns
Bangladesh’s EV Push Mirrors India’s Playbook, But Lags in Scale, Policy Depth and Ecosystem Readiness
Bangladesh and India present two very different stages of electric vehicle (EV) transition, shaped...
Money Hacks
Jewellery Stocks Rally as Govt. Cuts Gold, Silver Import Prices
Shares of jewellery companies witnessed a strong rally after the Centre reduced the base...
Columns
PMO Seeks Roadmap to Build Globally Competitive Indian CA Firms
The Prime Minister’s Office (PMO) has initiated a wide-ranging consultation to explore how Indian...
GST
Hyderabad DGGI Conducts Multi-City Searches Into Multi-Crore Online Betting-Linked GST Irregularities
The Directorate General of GST Intelligence (DGGI), Hyderabad Zonal Unit, has stepped up its...
Indirect Taxes
No Liability Without Possession of Goods: CESTAT Quashes Rs. 50K Penalty on Broker
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has set aside...
Indirect Taxes
Whether Classification Can Be Altered Solely on CRCL Test Report and Beyond Scope of SCN? CESTAT Remands 71.57 Lakh Duty Dispute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has remanded a...
Indirect Taxes
Excise Duty on Freight & Insurance in Door Delivery Sales Upheld: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad Bench, has upheld the...
Indirect Taxes
Import of Technical Grade Urea via High Sea Sales Not Violation of FTP: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has ruled that...
Indirect Taxes
Grant-in-Aid for Food Processing Unit Not Taxable as Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that...
GST
Export vs Intermediary Services Dispute: Madras High Court Grants Interim Relief in GST Refund Recovery Case
The Madras High Court has granted interim relief to Toll Global Forwarding (India) Pvt....