Direct Tax
Delay in Filing ITR Due to Probate of Will Is Bona Fide, No Penalty U/s 270A: ITAT
The Income Tax Appellate Tribunal Kolkata Bench has held that delay in filing an income tax return due to pending probate of a will...
Notification
GSTAT Delhi State Bench Begins Operations from Temporary Premises in Chanakyapuri
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench has officially commenced its operations from a temporary location in Chanakyapuri, New Delhi, marking a significant step in strengthening the GST appellate mechanism in the national capital.The Delhi State Bench is currently functioning...
Other Laws
Order II Rule 2 Can’t Be Ground to Reject Plaint Under Order VII Rule 11 CPC: Supreme Court Restores Suit
The Supreme Court has held that a plea under Order II Rule 2 of...
Other Laws
Mere Allegations of Illicit Relationship Insufficient Without Proof of Instigation: Supreme Court Quashes Abetment to Suicide Charge
The Supreme Court has quashed criminal proceedings against an a person accused under Section...
Direct Tax
Delay in Filing ITR Due to Probate of Will Is Bona Fide, No Penalty U/s 270A: ITAT
The Income Tax Appellate Tribunal Kolkata Bench has held that delay in filing an...
Direct Tax
Vague Seized Material Without “Live Link” Cannot Justify Reopening Under Section 148: Gujarat High Court
The Gujarat High Court has quashed reassessment proceedings initiated under Section 148 of the...
Indirect Taxes
Customs Can’t Penalize Broker for MEIS Classification Dispute; Only DGFT Has Jurisdiction: Madras High Court
The Madurai Bench of the Madras High Court has held that Customs officials cannot...
Indirect Taxes
DRI NDPS Case: Whether Procedural Lapses in Sampling & Search Can Invalidate Conviction? — Chhattisgarh High Court Says No
The Chhattisgarh High Court has upheld the conviction and 15-year rigorous imprisonment awarded to...
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....
Columns
Is Police Bandobast for Paid Public Events Exempt from GST as a Sovereign Function or Taxable as a Service to Business Entities?
The question of GST applicability on police bandobast services arranged for private events has...
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 Recovery Proceedings Can’t Survive Once Returns Filed and Dues Paid: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that GST assessment orders and recovery proceedings...
GST
Explanation Can’t Be Applied Retrospectively: Andhra Pradesh High Court Quashes GST Assessment on Solar Power Systems
The Andhra Pradesh High Court has set aside a GST assessment order on solar...
GST
GST Recovery from Bank Without Prior Notice Valid Where Assessment Order Attains Finality: AP High Court
The Andhra Pradesh High Court has upheld the validity of recovery action initiated under...
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
Customs Can’t Penalize Broker for MEIS Classification Dispute; Only DGFT Has Jurisdiction: Madras High Court
The Madurai Bench of the Madras High Court has held that Customs officials cannot initiate penal action against customs broker in cases involving alleged wrongful availment of Merchandise Exports from India Scheme (MEIS) benefits when the scrips granted by the DGFT remain valid and...
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
Refund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be Presumed from Accounting Entries: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal, Mumbai Bench has held that refund...
Indirect Taxes
Activity Trackers Primarily for Fitness Monitoring, Not Communication Devices: CESTAT Upholds Classification Under Pedometer Category
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Notification
Tamil Nadu Enables Virtual Hearings for GST Appeals Under Section 107, Issues Detailed Guidelines
The Tamil Nadu Commercial Taxes Department has issued a comprehensive circular enabling virtual hearings...
Columns
MCA Plans New “Indian Institute of Accounting” to Standardize CA, CS & CMA Exams
In a significant development that could reshape India’s professional education landscape, the Ministry of...
Notification
Deferred Payment of Customs Duty Facility Extended to Eligible Manufacturer Importers Till 2028
The Office of the Principal Commissioner of Customs (Import), Air Cargo Complex, Mumbai has...
Columns
GSTAT Appeal Filed Before Wrong Bench? Jurisdictional Errors Can Defeat Remedy — 10 Dos & Don’ts for Effective Filing & Representation
The operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a transformative...
GST
Technical Errors Should Not Defeat Justice: GSTAT Directs Transfer of Appeal Filed Before Wrong Bench
The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench has clarified that technical...
Company & PMLA
Hypothecators Liable as Corporate Guarantors for Rs. 250+ Crore Debt: NCLT Admits Insolvency Pleas Against Group Companies
The National Company Law Tribunal (NCLT), New Delhi Bench, has dealt with a batch...
Columns
No Tax Liability? Filing ITR for AY 2026–27 Still Makes Strategic Sense
As the filing season for Assessment Year 2026–27 approaches, many taxpayers are evaluating their...
Columns
TDS & TCS Rules Changes from April 1, 2026: Lower Rates on Foreign Spending, Simpler NRI Property Deals, Unified Declaration Form Introduced
With the commencement of the financial year 2026–27 on April 1, 2026, the government...
Direct Tax
S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
AO Enhances Addition from 10% to 100% Despite Bona Fide Error in Bank Balance: Delhi HC Stays Demand and Penalty Proceedings
The Delhi High Court has admitted a writ petition challenging an assessment order where...