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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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Notification
CBIC Issues Instructions For Processing Of Applications For GST Registration
The Central Board of Indirect Taxes and Customs (CBIC) has issued the instructions for...
Direct Tax
Mere Loose Papers Not Admissible Evidence For Making Income Tax Addition: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that loose papers...
Notification
Govt. Appoints 4 New CBDT Members
The Ministry of Personnel, Public Grievances and Pensions has appointed 4 new members of...
GST
Penalty U/s 122 (1A) Can’t Be Imposed Prior To 1st January 2021: Bombay High Court Restrains GST Dept. From Taking Coercive Actions
The Bombay High Court while staying the demand prima facie held that penalty under...
Indirect Taxes
Basic Customs Duty Exemption Available On Digital Still Image Video Cameras Imported By Sony: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Notification
GSTAT Infra: BSNL Leases 8th and 9th floor BSNL Bhavan To GSTAT on “As Is Where Is” Basis [READ LETTER]
BSNL leases out of part 8th and 9th floor BSL Bhavan, Adarsh Nagar, Hyderabad...
Indirect Taxes
Same Tax Rate Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Mis-classification of Chewing Tobacco As Jarda Scented Intending Excise Duty Evasion: CESTAT Upholds Demand, Penalty
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld...
Indirect Taxes
Service Tax Under Wrong Registration Can Be Adjusted Against Correct Registration: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Buying/Selling Of Space In Print Media Not Subject To Service Tax: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Club And Members Are Not Separate: CESTAT Directs Club To Refund Service Tax To Members
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Extended Period Of Limitation Can’t Be Invoked In Absence Of Suppression Of Fact With Tax Evasion Intention: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...