Indirect Taxes
Service Tax Liability Under GTA Services Can’t Arise In Absence Of Consignment Note: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that the service tax liability under Goods Transport Agency (GTA) services...
Notification
USA Withdraw’s sanctions on Russian Oil for all nations
The United States Department of the Treasury, through its sanctions watchdog Office of Foreign Assets Control (OFAC), has issued General License 134, temporarily allowing transactions involving certain Russian crude oil shipments despite existing sanctions on Russia. The move provides a limited window for the delivery...
Other Laws
Sole Testimony of Prosecutrix Must Inspire Confidence for Conviction: Supreme Court Acquits Accused in 1998 Gang Rape Case
The Supreme Court has set aside the conviction of two men in a 1998...
Other Laws
Conviction of Excise Constable in Bribery Case Upheld: Supreme Court
The Supreme Court has upheld the conviction of an Excise Department constable, Raj Bahadur...
Indirect Taxes
Service Tax Liability Under GTA Services Can’t Arise In Absence Of Consignment Note: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that...
Notification
GSTN Issues Advisory On Pre-Deposit Payment While Filing Of Appeal Before First Appellate Authority
The Goods and Service Tax Network (GSTN) has issued the advisory on pre-deposit payment...
Indirect Taxes
Threshing and Redrying of Tobacco Leaves Is Agricultural Processing, Not Taxable as BAS: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that...
Indirect Taxes
CESTAT Allows CENVAT Credit on CVD/SAD Paid Through DEPB Scrips
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
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
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....
Columns
RBI Tightens Bank Lending Norms for Stock Brokers
In a major regulatory move, the Reserve Bank of India (RBI) has unveiled a...
Indirect Taxes
CESTAT Quashes Customs Duty Demand on Facsimile Machines As Dept. Failed to Prove Misclassification
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has set aside...
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
Ghaziabad DGGI | Court Denies Bail to Businessman Involved In GST Evasion Involving Alleged Clandestine LED TV Supplies
A court in Meerut has rejected the bail application of Delhi-based businessman Rajeev Kumar,...
GST
Summary in DRC-01 Can’t Replace Proper GST SCN: Gauhati High Court
The Gauhati High Court has set aside a GST demand order ruling that a...
GST
GST Order Appeared on Portal After Limitation Due to Technical Glitch; ‘Gap Between Approval and Portal Availability’ Noted by Delhi High Court
The Delhi High Court has taken note of a time gap between the approval...
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
Service Tax Liability Under GTA Services Can’t Arise In Absence Of Consignment Note: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that the service tax liability under Goods Transport Agency (GTA) services cannot arise in the absence of a consignment note, a mandatory requirement under the law. The Bench of Angad Prasad (Judicial...
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
Direct Tax
Income Tax Act Gives Powers To Valuation Officer To Get Details From Assessee In Order To Ascertain Value Of Property: ITAT
The Income Tax Appellate Tribunal, Bangalore, Income Tax Act gives powers to the valuation...
Indirect Taxes
Amount Paid In Indian Rupees Not Liable For Payment Of Any Service Tax: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad, ruled that the amount of...
GST
ALL YOU NEED TO KNOW ABOUT THE FINANCE (No. 2) ACT, 2024
Author: Khushi J PrajapatiTHE FINANCE (No. 2) ACT, 2024 No. 15 of 2024 got...
Direct Tax
Software License Expenditure To Be Revenue In Nature: ITAT
The Income Tax Appellate Tribunal Mumbai ruled that the software license expenditure on similar...
Direct Tax
Amount Of Hardship Allowance Received By The Assessee Is Not Income Of The Assessee: ITAT
The Income Tax Appellate Tribunal, Mumbai, ruled that the amount of hardship allowance received...
Direct Tax
Gift From Brother Not Chargeable To Tax In Hands Of Assessee Being Relative: ITAT
The Income Tax Appellate Tribunal, Mumbai, ruled that the gift from a brother is...
Direct Tax
Top Income Tax Deductions Every Freelancer Should Know
Author: Khushi J PrajapatiWhile freelancing provides the freedom and autonomy to work at your...
Columns
Top 10 Delhi High Court Judgements on GST and E-way Bill for the year 2023-2024
Author: Khushi J PrajapatiThe Goods and Services Tax (GST) and E-Way Bill system jurisprudence...
Direct Tax
Top 10 Investments To Avail Income Tax Exemptions
Author: Khushi J PrajapatiIn the Indian context, personal with taxable income can always invest...
Indirect Taxes
BSNL Entitled To CENVAT Credit On Tower Materials: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that the Bharat...
Indirect Taxes
Aircraft Maintenance Engineering Training Imparted By Aircraft Training Institutes Are Not “Commercial Coaching Or Training”, No Service Tax Payable: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that the Aircraft...
Indirect Taxes
CESTAT Allows Interest @ 6% p.a. On Delayed Payment Of Excise Duty Refund
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi allowed the interest @...