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
Columns
GSTAT e-Filing Framework Explained: Key Forms, Digital Workflow, and Mandatory Online Access
The rollout of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a significant...
Direct Tax
Income Tax | Virtual Services Doesn’t Amount to Physical Rendition in India: Bombay High Court
The Bombay High Court has clarified that technical services rendered through emails, video conferencing,...
Notification
Centre Notifies Mandatory BIS Certification for Household & Commercial Electrical Appliances from October 1, 2026
The Ministry of Commerce and Industry has issued the Safety of Household, Commercial and...
Columns
GSTAT Framework: Benches, Jurisdiction, Timelines, and Financial Conditions for Appeals
India’s Goods and Services Tax Appellate Tribunal (GSTAT) framework represents a major step toward...
GST
Digital-First GSTAT Framework Strengthens Dispute Resolution Mechanism
India’s GST dispute resolution architecture is undergoing a significant transformation with a clearly defined...
Columns
Non-Realization of Export Proceeds: Tax Liability or Withdrawal of Benefits?
A nuanced issue arises when one examines the concept of “supply” under Section 7...
Columns
MCA Proposes Sweeping Post-Tenure Ban on Non-Audit Services
The Ministry of Corporate Affairs (MCA) has proposed amendments to the Companies Act, 2013,...
Columns
TDS Rate Chart for FY 2026-27 from April 1, 2026
The Government has introduced a comprehensive TDS (Tax Deducted at Source) framework effective from...
Direct Tax
No Fresh Notice u/s 143(2) Required In Set-Aside Revision Proceedings: ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Assessing Officer...
Direct Tax
No Proof of Cash Loan, Violation of S. 269SS Not Established: ITAT Deletes Rs. 1 Crore Penalty
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench, has set aside a penalty of...
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...
Notification
DGFT Extends ‘Free’ Import Policy for Urad Till March 2027
The Directorate General of Foreign Trade (DGFT) has extended the “free” import policy for...