Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 4, 2026
Here’s the Tax Law Daily Bulletin for April 4, 2026.GSTGSTN SUGGESTS RECTIFICATION ROUTE TO ENABLE APPEALS IN ‘NIL DEMAND’ CASES ON GST PORTALMEERUT DGGI...
Notification
FinMin Grants Temporary Customs Duty Exemption on Key Petrochemicals and Industrial Inputs Till June 30, 2026
The Finance Ministry has issued Notification granting a full exemption from basic customs duty on a wide range of petrochemicals, polymers, and industrial raw materials. The notification, issued by the Ministry of Finance through the Department of Revenue, will be effective from April 2,...
Other Laws
Violation of Natural Justice in Disciplinary Inquiry: Supreme Court Allows Fresh Probe Against Cooperative Federation Employee
The Supreme Court of India has set aside the dismissal and recovery order imposed...
Other Laws
Supreme Court Upholds Prosecution of Police Officers, Clarifies Limits of Sanction Protection Under CrPC
The Supreme Court has dismissed an appeal filed by two police personnel accused in...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 4, 2026
Here’s the Tax Law Daily Bulletin for April 4, 2026.GSTGSTN SUGGESTS RECTIFICATION ROUTE TO...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 3, 2026
Here’s the Tax Law Daily Bulletin for April 3, 2026.GSTSTATUTORY 15-DAY REPLY PERIOD VIOLATED:...
Indirect Taxes
Limitation Can’t Be Invoked Without Proof of Suppression: CESTAT Quashes Service Tax Demand on Real Estate Agent
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...
Indirect Taxes
Mere Sale of Advertisement Space Not Taxable as Advertising Agency Service: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench has held that the...
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
Service Tax on TV Serial Production Despite Perpetual Copyright Assignment Upheld: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld a...
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
CGST Dept. Exposes Large Scale Tax Evasion Network in Pan Masala Manufacturing Units
In a major enforcement action, the Central Goods and Services Tax (CGST) department has...
GST
Legality of 18% GST On Hotel Restaurant | Bombay High Court Stays GST SCN, to Examine Maintainability of Writ at Pre-Adjudication Stage
The Bombay High Court (Aurangabad Bench) has stayed a GST show cause notice issued...
GST
Meerut DGGI Arrest in Rs. 727 Crore GST Evasion Case In Illegal Trade Of Areca Nuts: Court Grants 14-Day Judicial Custody
A Special Court in Meerut has remanded accused Yogendra Kumar Srivastava to 14 days...
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 on TV Serial Production Despite Perpetual Copyright Assignment Upheld: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld a service tax demand against Sathya Jyothi Films, ruling that production activities carried out for a television broadcaster constitute taxable “programme producer’s services,” even when coupled with a perpetual assignment 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
VAT Already Paid On Supply Of Diesel Generator Sets, No Service Tax Payable: CESTAT
BackgroundArgumentsConclusionFAQsIs Service Tax Payable on Supply of Diesel Generator Sets if VAT Already Paid...
Indirect Taxes
No Service Tax On Service Of Clinical Trials Provided On Drugs Supplied By Foreign Service Recipient: CESTAT
BackgroundIssue Raised - Whether Service Tax on clinical trials is exempted?Relevant Provisions In Respect of...
Indirect Taxes
Importer Liable To Pay Anti- Dumping Duty On Sensitised Aluminium Plates: CESTAT
BackgroundIssue Raised - Whether the Importer is Liable to Pay Anti-Dumping DutyArgumentsConclusionWho is liable to...
Indirect Taxes
Customs Duty Exemption Available On Manufacture Lithium Ion Battery Captively Used To Manufacture ‘Power Bank’: CESTAT
BackgroundArguments on Customs Duty on Lithium Ion BatteryConclusionFAQsIs there any custom duty on lithium-ion...
Indirect Taxes
Principal Bench Of GSTAT To Examine Anti-Profiteering Cases: CBIC
Relevant ProvisionsFAQsWhich Authority - NAA Or GSTAT To Examine Anti-profiteering?Notification DetailsThe Central Board Of...
Indirect Taxes
CBIC Notifies Digitization Of Customs Bonded Warehouse Procedures
Objective Behind Digitization Of Customs Bonded Warehouse Relevant Provisions - Digitization Of Customs Bonded...
Indirect Taxes
DGFT Extends RoDTEP Scheme For Exports Made From DTA Units and AA/EOU/SEZ Units
FAQsWhat is the RoDTEP scheme?Notification DetailsThe Directorate General of Foreign Trade (DGFT) has notified...
Notification
ICAI Extends Last Date For Payment Of Membership Fee Till 31st December, 2024
FAQsIs ICAI membership fee last date extended?What is the last date to pay ICAI...
Notification
CBIC Imposes Definitive Anti Dumping Duty On Imports Of ‘Isobutylene-Isoprene Rubber’
FAQs On Anti dumping duty Anti dumping duty Is Imposed on which products?What is anti-dumping duty...
Direct Tax
No Depreciation On Toll Roads Is Allowable: ITAT
BackgroundConclusion - Depreciation On Toll RoadsFAQsOn which assets depreciation is not allowed?Is depreciation on...
Notification
CBIC Amends Export Duty On Varieties Of Rice
FAQsWhat is the export duty on rice?Notification DetailsThe Central Board of Indirect Taxes and...
Indirect Taxes
Gold Smuggling | CESTAT Upholds Confiscation Of 7 Out Of 10 Gold Bars Of Foreign Origin
BackgroundArgumentsRelevant ProvisionsConclusionFAQsHow do customs detect gold smuggling?Who has a Burden To Prove Gold Smuggling?Case...