Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 4, 2026
Here’s the Tax Law Daily Bulletin for March 4, 2026.GSTEXECUTIVE CIRCULAR CAN’T CURTAIL STATUTORY LIMITATION U/S 54 OF GST ACT: CALCUTTA HC QUASHES REJECTION...
Notification
Constitution (Amendment) Bill, 2026 Proposes SC Regional Benches, Judicial Diversity, Caste-Based Census By States And Much More
DMK Rajya Sabha MP and Senior Advocate P. Wilson introduced the Constitution (Amendment) Bill, 2026, proposing sweeping reforms in the areas of reservation policy, judicial appointments, representation in higher judiciary, retirement age of High Court judges, and the structural reorganization of the Supreme Court...
Other Laws
Forfeiture of Security Deposit Without Show-Cause Notice Violates Natural Justice: Himachal Pradesh High Court
The Himachal Pradesh High Court has quashed the forfeiture of ₹15.67 lakh from a...
Other Laws
Delhi High Court Revives Disciplinary Proceedings Against IRS Officer Sameer Wankhede
The Delhi High Court on Friday set aside a January 2026 order of the...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 4, 2026
Here’s the Tax Law Daily Bulletin for March 4, 2026.GSTEXECUTIVE CIRCULAR CAN’T CURTAIL STATUTORY...
Indirect Taxes
When Service Tax Is Shown Separately In Invoices, Assessee Can’t Later Claim Cum-Tax Benefit Merely Because Tenant Failed To Pay Tax: CESTAT
The Bengaluru Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has upheld...
Direct Tax
ITAT Slams Income Tax Dept. For on Third-Party Statements Without Independent Inquiry
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Indirect Taxes
DGFT’s Minimum Import Price Can’t Be Adopted for Valuation of EOU DTA Clearances: CESTAT
The Ahmedabad 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...
Columns
RBI Tightens Bank Lending Norms for Stock Brokers
In a major regulatory move, the Reserve Bank of India (RBI) has unveiled a...
Money Hacks
How Much Silver Can You Keep at Home Without Tax in India?
Silver has traditionally held both cultural and investment value in India. From household utensils...
Direct Tax
ITAT Remands Rs. 1.47 Crore Addition Over Unexplained Cash Deposits Under S. 69A
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has set aside an addition...
CCI | GST | Direct Tax
CCI
CCI Approves Acquisition Of Jaiprakash Associates By VedantaÂ
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 Can’t Be Deducted From Retiral Dues Of Employees: Allahabad HC
The Allahabad High Court has held that the goods and service tax (GST) cannot...
GST
No GST On Consultancy Service By Architect To Ahmedabad Municipal Corporation: AAR
The Gujarat Authority of Advance Ruling (AAR) has held that no GST is payable...
GST
Semen Sorting Services Exempted From GST: AAR
The Gujarat Authority of Advance Ruling (AAR) has held that "Semen Sorting Services" are...
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
When Service Tax Is Shown Separately In Invoices, Assessee Can’t Later Claim Cum-Tax Benefit Merely Because Tenant Failed To Pay Tax: CESTAT
The Bengaluru Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has upheld a service tax demand against Bharat Builders, ruling that when service tax is shown separately in invoices, the assessee cannot later claim cum-tax benefit merely because the tenant failed to...
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...
International Taxation
EU and India Finalise Historic Free Trade Agreement, Creating One of the World’s Largest Trade Zones
In a landmark development for global trade, the European Union and India have concluded...
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
Company & PMLA
PMLA Attachment, Confiscation Are Preventive, Not Defeated by Pre-Amendment Offences: Calcutta High Court
The Calcutta High Court has held that proceedings under the Prevention of Money Laundering...
Indirect Taxes
Can Buyers Claim CENVAT Credit on Supplementary Invoices Issued After Duty Suppression? Chhattisgarh HCÂ
The Chhattisgarh High Court has reopened the legal debate on whether buyers are entitled...
GST
Rs. 10.9 Lakh GST Demand Invalid as SCN Uploaded On GST Portal Under ‘Additional Notices’ Tab : Delhi HC
The Delhi High Court has set aside a Goods and Services Tax (GST) demand...
Direct Tax
Interest Can Be Reduced from Dividend Income Only If Linked to Borrowed Funds: Punjab & Haryana HCÂ
The Punjab and Haryana High Court has ruled that interest expenditure can be reduced...
Notification
Odisha Bans Gutkha, Tobacco Products [READ NOTIFICATION]
The Odisha government has announced a far-reaching ban on gutkha, pan masala, and all...
Indirect Taxes
Rs. 347 Crore Service Tax Demand on Mining Royalties Against Rajasthan Govt. Mines and Geology Dept. Quashed: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Columns
Budget 2026: Can Income Tax Be Simplified the Way GST Was?
As preparations for Union Budget 2026 gather momentum, a quiet but significant debate is...
Columns
Need for Customs Duty Rate Rationalisation: What Budget 2026 Must Address?
With the Union Budget 2026–27 scheduled for presentation on February 1, 2026, there is...
Columns
Section 67 CGST Act vs BNSS: Who Is the Real Authority in GST Searches?
The law governing search and seizure under the GST regime has once again come...
GST
IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC
The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC)...
Notification
GST to Shift Tobacco Products to RSP-Based Valuation from February 1, 2026: GSTN
The Goods and Service Tax Network (GSTN) has notified Retail Sale Price (RSP)-based valuation...
GST
GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court
The Madurai Bench of the Madras High Court has condoned a two-day delay in...