Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 6, 2026
Here’s the Tax Law Daily Bulletin for April 6, 2026.GSTNON-REALIZATION OF EXPORT PROCEEDS: TAX LIABILITY OR WITHDRAWAL OF BENEFITS?DIGITAL-FIRST GSTAT FRAMEWORK STRENGTHENS DISPUTE RESOLUTION...
Notification
DGFT Extends Duty-Free Import Window for Yellow Peas Till March 2027; MIP and Port Restrictions Remain Waived
The Directorate General of Foreign Trade (DGFT), has extended the import period for yellow peas under ITC (HS) Code 07131010 up to March 31, 2027.The notification, issued on March 31, 2026, continues the existing import policy condition that was previously set to expire on...
Other Laws
Failure to Utilise Industrial Plot Within Stipulated Time Justifies Lease Cancellation: Supreme Court
The Supreme Court has upheld the cancellation of an industrial plot in Uttar Pradesh,...
Other Laws
Continuation of Trial and Abuse of Process: Supreme Court Quashes Criminal Proceedings Against Surgeon
The Supreme Court has quashed criminal proceedings against Dr. S. Balagopal, a pediatric surgeon,...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 6, 2026
Here’s the Tax Law Daily Bulletin for April 6, 2026.GSTNON-REALIZATION OF EXPORT PROCEEDS: TAX...
Columns
India’s Gold Imports Surge Nearly 29% to $69 Billion, Widening Trade Deficit
India’s gold imports witnessed a sharp rise of 28.73% to reach $69 billion during...
Other Laws
Failure to Utilise Industrial Plot Within Stipulated Time Justifies Lease Cancellation: Supreme Court
The Supreme Court has upheld the cancellation of an industrial plot in Uttar Pradesh,...
Other Laws
Continuation of Trial and Abuse of Process: Supreme Court Quashes Criminal Proceedings Against Surgeon
The Supreme Court has quashed criminal proceedings against Dr. S. Balagopal, a pediatric surgeon,...
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...
Other Laws
CCTV Evidence Contradicting Allegations Leads Supreme Court of India to Quash Criminal Proceedings
The Supreme Court has set aside a Calcutta High Court order and quashed criminal...
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
Delhi High Court Quashes Rs. 26.7 Crore GST Demand Over Violation of Natural Justice
The Delhi High Court has set aside a substantial GST demand of Rs. 26.7...
GST
Digital-First GSTAT Framework Strengthens Dispute Resolution Mechanism
India’s GST dispute resolution architecture is undergoing a significant transformation with a clearly defined...
GST
ITC Fraud | GST Dept. Passed Order Without Considering Assessee’s Reply To SCN: P&H HC Quashes Bank Account Freezing
The Punjab and Haryana High Court has quashed an assessment order holding that failure...
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
Freight & Insurance Must Be Included When Sale Concludes at Buyer’s Premises: CESTAT Upholds Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has dismissed the appeal holding that freight, insurance, and related charges are includable in the assessable value when goods are sold on a “FOR destination basis” and ownership transfers at the buyer’s premises. The...
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
GST
No GST Exemption On mutual beneficial schemes Provided By Indian Medical Association To Its Members: Kerala High Court
The Kerala High Court has held that no Goods and Service Tax (GST) exemption...
International Taxation
State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden Supreme Court
The Sweden Supreme Court found that the provisions for the respective payments from the...
Indirect Taxes
Import Of Gold Fall In The Category Of “Prohibited Goods”: Delhi High Court
The Delhi High Court in its recent ruling held that the import of gold...
Indirect Taxes
Dept. Can’t File Appeal Before CESTAT Of The Monetary Limit Below Rs. 50 lakhs: CESTAT
The Customs, Excise And Service Tax Appellate Tribunal, Chandigarh, ruled that the department can't...
GST
“Indian Economy in Pre-GST and Post-GST Era”
This Article is written by Rifat Alam, she is Pursuing her BA.LLB Honours from...
Columns
IMPACT OF INSOLVENCY AND BANKRUPTCY CODE (IBC) ON MSMEs IN 2026
As India moves into 2026, the Insolvency and Bankruptcy Code (IBC) is entering a...
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
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...
Company & PMLA
Adjudicating Authority Empowered To Examine Entitlement Of Fee And Expenses: NCLAT
The National Company Law Appellate Tribunal (NCLAT), Delhi, ruled that adjudicating authority is empowered...
Company & PMLA
Subsidiary Assets Can’t Be Included In Holding Company’s Resolution Plan Under IBC: Supreme Court
The Supreme Court ruled that the subsidiary assets can't be included in the holding...
CCI
OMCs Did Not Violate Provisions Of Competition Act For Issuing Joint Tender For Procurement Of Ethanol: CCI
The Competition Commission of India held that the OMCs did not violate provisions of...
CCI
Imposition Of Pre-Payment Of Loan Penalty On End-Consumer By Finance Company Doesn’t Amount To Anti-Competitive Agreement: CCI
The Competition Commission of India ruled that imposition of Pre-Payment of loan penalty on...