Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 10, 2026
Here’s the Tax Law Daily Bulletin for April 10, 2026.GSTRS. 25K COST IMPOSED ON SGST JOINT COMMISSIONER FOR ATTACHING BANK ACCOUNTS WITHOUT FORMING MANDATORY...
Notification
DGFT Revises HS Code Description for Screws Under RoDTEP
The Directorate General of Foreign Trade (DGFT) has revised the HS code description for screws under Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme to align with customs tariff norms.Previously, HS Code 73181500 was narrowly described as: “Screw for use in manufacture...
Other Laws
Supreme Court Restores Promotion, Slams Discriminatory Denial of Relaxation in Cooperative Society Case
The Supreme Court has set aside the Madhya Pradesh High Court’s Division Bench judgment...
Other Laws
Supreme Court Holds Differential DA–DR Rates Unconstitutional: Pensioners Entitled to Parity with Employees
The Supreme Court has ruled that granting a lower rate of dearness relief (DR)...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 10, 2026
Here’s the Tax Law Daily Bulletin for April 10, 2026.GSTRS. 25K COST IMPOSED ON...
Other Laws
Justice Yashwant Varma Resigns Amid Impeachment Proceedings in Cash Recovery Controversy
Justice Yashwant Varma has tendered his resignation as a judge of the Allahabad High...
Other Laws
Supreme Court Holds Differential DA–DR Rates Unconstitutional: Pensioners Entitled to Parity with Employees
The Supreme Court has ruled that granting a lower rate of dearness relief (DR)...
Direct Tax
Dispose High-Pitched Assessment Amid Coercive Recovery Actions Within 2 Months: Delhi High Court Orders Priority Hearing Before Faceless CIT(A)
The Delhi High Court has directed priority hearing and disposal of appeal before Faceless...
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
10 Best Cryptocurrency Apps in India with Low Fees (2026 Edition)
With cryptocurrency adoption steadily rising in India, choosing the right trading app has become...
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....
Other Laws
Supreme Court Upholds Strict Compliance for EWS Certificates; Rejects Candidature for Mismatch in Financial Year
The Supreme Court has reaffirmed the necessity of strict adherence to eligibility conditions for...
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
GST SCN Solely Based On CAG Report Is Vague & Liable To Be Quashed: Punjab & Haryana High Court
The Punjab & Haryana High Court has quashed a show cause notice issued to...
GST
GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing
The Allahabad High Court has allowed a taxpayer to pursue its statutory appeal under...
GST
Retrospective GST Cancellation Can’t Invalidate Genuine Transactions: Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand
The Commissioner (Appeals), CGST Jaipur, has set aside a demand of ₹95,670 towards alleged...
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
Calcutta High Court Quashes CESTAT Order for Lack of Reasoning in Gold Smuggling Case
The Calcutta High Court has set aside an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, on the ground that it was a “non-speaking order” lacking independent reasoning. The Court directed the Tribunal to reconsider the matter afresh and pass...
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
International Taxation
Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court
The United States Tax Court has held that the owner of a capital interest...
Direct Tax
Once Principal Grounds Of Reassessment Dropped, No Further Income Tax Additions Can Be Made: Delhi High Court
The Delhi High Court reiterated that once the principal grounds on which reassessment was...
Direct Tax
Delhi High Court Upholds ITAT’s Order Allowing Customs-Duty Adjustment On Import Of Watches
The Delhi High Court while dismissing the appeal of the income tax department upheld...
GST
Construction In Maldives For Maldives Govt. under MoU Between India And Maldives Doesn’t Falls Within GST Net: Telangana High Court
The Telangana High Court while setting aside the advance ruling of the Appellate Authority...
Direct Tax
AO Can’t Interfere In The Method Selected For The Valuation Of Shares: Bangalore ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that the AO cannot interfere...
GST
Transfer Of Title Of Goods By Panasonic To Its Customers In DTA Is Not A Supply: Tamil Nadu AAR
Author: Khushi J PrajapatiThe Tamil Nadu Authority for Advance Ruling (AAR) ruled that...
Direct Tax
LIFE Trust Stopping Coal Based Indian Thermal Power Plants And Coal Mine Projects Causing Irreparable Loss To India: ITAT Refuses To Stay Section 12A...
Author: Khushi J Prajapati The ITAT has held the cancellation of the trust's registration under...
Direct Tax
ITAT Allows Loss On Account Of Error Trading Transaction To Morgan Stanley
In a major relief to Morgan Stanley India Company Ltd., the Income Tax Appellate...
GST
Tax Paid To Supplier Not Remitted To State Exchequer, Purchaser Can’t Be Punished: Gauhati High Court
The Gauhati High Court ruled that the tax paid to the supplier is not...
GST
10 WAYS TO CLAIM REFUND AND CREDITS UNDER GST BY BUSINESSES
Author: Khushi J PrajapatiIntroductionUnder the Goods and Services Tax (GST) system in India, businesses...
GST
Chaat, Lassi, Vada Pav From Separate Counter Categorized As ‘Restaurant Service’, 5% GST Applicable: Kerala AAR
Author: Khushi J PrajapatiThe Kerala Authority of Advance Ruling (AAR) has ruled that the...
Direct Tax
ACJM Erred in Interpreting SC’s Order Granting Interim Anticipatory Bail to Accused under PMLA and Income Tax Act: Supreme Court
The Supreme Court held the Investigation Officer and the ACJM for gross derision to...
