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From Seizing/freezing to forfeiture: Unmasking Section 68J of NDPS Act
The Article "From Seizing/freezing to forfeiture: Unmasking Section 68J of NDPS Act" is written by SRINIVASAN GOPAL, ASSISTANT DIRECTOR(RETD.) NATIONAL ACADEMY OF CUSTOMS INDIRECT...
Notification
Govt. Authorises 7 Financial Entities To Use Aadhaar Authentication Under PMLA
The Ministry of Finance has authorised seven reporting entities, including major financial services and housing finance companies, to carry out Aadhaar authentication under the Prevention of Money-laundering Act (PMLA), 2002.In a notification issued by the Department of Revenue on May 21, 2026, the Central...
Other Laws
‘Last Seen’ Theory and Extra-Judicial Confession Can’t Sustain Conviction: Supreme Court Acquits Two Men in Murder Case
The Supreme Court has set aside the conviction of two men accused of murdering...
Other Laws
Inquest Report Can’t Be Basis to Ignore Strong Evidence Against Accused: Supreme Court Quashes Bail
The Supreme Court has set aside an order of the Allahabad High Court granting...
Columns
From Seizing/freezing to forfeiture: Unmasking Section 68J of NDPS Act
The Article "From Seizing/freezing to forfeiture: Unmasking Section 68J of NDPS Act" is written...
Indirect Taxes
Karnataka High Court Quashes Dismissal of Central Tax Superintendent in Red Sanders Valuation Case
The Karnataka High Court has set aside the dismissal of K. Ananthapadmanabha, a Superintendent...
Direct Tax
Notional Interest Cannot Be Taxed Without Actual Accrual; ITAT Directs LIBOR-Based Benchmarking for Foreign Currency Loans to AEs
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while dealing with multiple...
Direct Tax
AO Can’t Disallow Intra-Group Service Expenses U/s 37 Once Transaction Is Covered Under APA: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour...
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
Jewellery Stocks Rally as Govt. Cuts Gold, Silver Import Prices
Shares of jewellery companies witnessed a strong rally after the Centre reduced the base...
Money Hacks
Top 10 Cashback UPI Apps in India (2026)
India’s Unified Payments Interface (UPI) has transformed the digital payment ecosystem by enabling instant...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 23 May, 2026
Here’s the Tax Law Daily Bulletin for May 23, 2026.GSTDGGI | Habeas Corpus Petition...
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
Whether Revisional Order Beyond S. 108 Limitation Is Valid? Delhi HC Grants Interim Relief to IndiGo in GST Refund Dispute
The Delhi High Court has granted interim relief to IndiGo in a GST refund...
GST
Tamil Nadu SGST Modifies Adjudication Framework for LTU Taxpayers Inspected by Intelligence Wing
The Tamil Nadu State GST Department has issued Circular No. 04/2026 dated April 22,...
GST
Can S. 122(1A) Be Invoked Against Individual Not Retaining Benefit of Transaction? Bombay HC Stays Recovery of Penalty on Director
The Nagpur Bench of the Bombay High Court has granted interim protection to a...
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
Karnataka High Court Quashes Dismissal of Central Tax Superintendent in Red Sanders Valuation Case
The Karnataka High Court has set aside the dismissal of K. Ananthapadmanabha, a Superintendent of Central Tax in a case arising out of allegations relating to illegal export of red sanders and valuation-related issues, holding that the disciplinary authority proceeded without granting the officer...
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...
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Columns
Is India and Pakistan Financially Ready For A War In 2025?
The enduring tensions between India and Pakistan have not only led to significant human...
Notification
Arvind Shrivastava Takes Charge As Revenue Secretary
Arvind Shrivastava, took charge as the Secretary, Department of Revenue, Ministry of Finance, today...
Columns
Income Tax Slab for FY 2024–25: A Detailed Guide
The Indian government has implemented significant changes to the income tax structure for the...
Indirect Taxes
Bombay High Court Deletes Bail Condition Requiring Surrender of Passport in Rs. 5 Crore Gold Smuggling Case
The Bombay High Court has deleted the bail condition requiring surrender of passport in...
GST
Delhi High Court Refuses To Waive 10% Pre-Deposit For Filing GST Appeal
The Delhi High Court has refused to waive 10% pre-deposit for filing Goods and...
Notification
Gross And Net GST revenue collections For April 2025
The Gross Goods and Services Tax (GST) collections for April 2025 reached a record...
Notification
GSTN to Mandate Phase-3 HSN Code Reporting and Table 13 Compliance from May 2025
In a continued effort to enhance transparency and streamline tax reporting, the Goods and...
GST
Section 88 of CGST Act Inapplicable for Recovery of Central Excise Dues from Directors Of Liquidated Company: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that Section 88 of CGST Act is...
Indirect Taxes
This Is Why Madras High Court Reduces Pre-Deposit From 25% To 10%
Citing the established practice of the Madras High Court, which typically directs a 10%...
Other Laws
Bombay High Court Allows Release Of ‘Costao’ Film Based On Retired Customs Officer’s Life, Rejects Churchill Alemao’s Defamation-Based Injunction Plea
The Goa Bench of Bombay High Court has allowed the release of film based...
GST
Assessee Can’t Be Permitted To Frustrate Adjudicatory Process Provided In GST Act: Calcutta High Court
The Calcutta High Court has held that assessees cannot be permitted to frustrate adjudicatory...
Indirect Taxes
Refund Can’t Be Denied If Excess Tax Paid Was Not Recovered, Even If Shown As Expenditure In Balance Sheet: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...