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 exercise in futility?” is written by Adv Hersh Choudhary, an...
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...
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...
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...
Direct Tax
ITAT Allows S. 80P Deduction on Bank Interest Earned by Credit Co-operative Society
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has allowed the appeal of a...
Direct Tax
Higher Authority’s Sanction Mandatory For Initiating Reassessment Proceedings After 3 Years: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
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
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...
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
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...
GST
Administrative Lapse Causing Repeated Adjournments: GSTAT Pulls Up CGST AR Team Over Portal Access Failure
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has expressed strong displeasure...
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
Notification
MCA Pushes Ease of Doing Business 2.0: Small Company Thresholds Raised, Compliance Burden Further Eased
In a significant move aimed at strengthening the Ease of Doing Business 2.0 framework,...
Indirect Taxes
Supreme Court Directs Tax Dept. to Issue C-Forms and F-Forms
The Supreme Court has disposed of a large batch of civil appeals filed by...
Indirect Taxes
Non-Communication of Time Extension By Customs Dept. Doesn’t Invalidate Adjudication: Delhi High Court
The Delhi High Court has ruled that failure to formally communicate an order granting...
GST
Retrospective GST Registration Cancellation Invalid Without Prior Notice in SCN: Delhi HC
The Delhi High Court has held that GST registration cannot be cancelled retrospectively unless...
Company & PMLA
Statutory Tax Dues For Pre-CIRP Period Stand Extinguished Once Resolution Plan Is Approved Under IBC: Delhi HC
The Delhi High Court has held that statutory dues for pre-CIRP period stand extinguished...
Indirect Taxes
Presumption of Illegal Export Can’t Justify Confiscation: CESTAT Quashes Customs Seizure for Lack of Evidence
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has quashed customs seizure...
Direct Tax
S. 80P(4) Can’t Be Used to Deny S. 80P(2)(d) Deduction on Interest Earned From Cooperative Banks by Non-Bank Cooperative Societies: Sikkim High Court
The Sikkim High Court has held that Section 80P(4) under the Income Tax Act,...
GST
GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC
The Kerala High Court while quashing the Input Tax Credit (ITC) denial, held that...
Direct Tax
Income Tax Appeal on Interest Deduction for Share Investments Rejected: Madras High Court
The Madras High Court has dismissed an appeal filed by the Income Tax Department...
Indirect Taxes
No SCN in 6 Months? Seized Currency Must Be Returned, Clarifies Madras High Court
The Madras High Court has ruled that Indian currency falls within the definition of...
Direct Tax
Simultaneous Deductions Under S. 80-IA, 80-HHC Upheld: Madras High Court
The Madras High Court has dismissed an appeal filed by the Income Tax Department...
Direct Tax
Rural Branch Bad Debt Deduction Must Be Based on Aggregate Monthly Outstanding Advances, Not Incremental Lending: Madras HC
The Madras High Court has held that Co-operative Bank’s rural branch bad debt deduction...