Mariya Paliwala
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Company & PMLA
Former Director Can’t Be Prosecuted for Company’s Fraud After Exit; Karnataka High Court Quashes LOC
The Karnataka High Court has quashed criminal proceedings initiated against a former director of a company, holding that prosecution cannot be sustained in the absence of specific allegations and when the individual had exited the company prior to the commencement of its business operations. The...
Columns
GST On Affiliation Fees Paid To Universities: Case Laws You Must Know
“Do colleges have to pay GST on affiliation fees to universities?” This question continues to trouble educational institutions across India, especially amid evolving interpretations under the Goods and Services Tax. The taxability of affiliation fees has been a subject of litigation, with courts examining whether...
Keep exploring
Other Laws
Section 37 NDPS & 4-Year Custody: Delhi High Court Grants Bail in 26 Kg Heroin Case
The Delhi High Court granted regular bail to Gulhasan Gulsher Khan in a case...
Columns
ACC Empanels 64 IRS Officers of 1993 Batch for Promotion as Chief Commissioners of Income Tax; 8 in Extended Panel
The Appointments Committee of the Cabinet (ACC) has empanelled 64 officers of the Indian...
Indirect Taxes
Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court
The Bombay High Court has directed the release of seized consignments of US-origin in-shell...
Columns
Search & Seizure Under India’s New Income Tax Act, 2025
What Are Search & Seizure Powers?What Changes Under the New Income Tax Act, 2025?1....
Columns
Service Charge Added Without Consent? Dial 1915 To Complain
In a renewed push to safeguard consumer rights, the Central Consumer Protection Authority (CCPA)...
Columns
Dividend Income to Become Fully Taxable from April 1, 2026: What Investors Need To Know
The government has proposed to withdraw the deduction available on interest expenses incurred for...
Notification
Last Date for Deferred Customs Duty Payment
The Central Board of Indirect Taxes and Customs (CBIC) has issued a public advisory...
Other Laws
Civil Court Jurisdiction Not Barred by SARFAESI: Delhi High Court Restores Suit Challenging Sale Deed
The Delhi High Court has held that a civil suit seeking cancellation of a...
Direct Tax
Reassessment Invalid If No Addition Made on Recorded Reasons’; S. 68 Can’t Apply to Genuine Share Sale Proceeds: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Procedural Lapse Should Not Deny Concessional Tax Regime: ITAT Directs Condonation of Delay in Filing Form 10IC
The Delhi Bench of Income Tax Appellate Tribunal has directed the Principal Commissioner of...
Other Laws
Ancestral Property vs. Self-Acquired | Revenue Entry Not Conclusive, Gujarat High Court Upholds Registered Will
The Gujarat High Court has held that a mere revenue entry describing land as...
Company & PMLA
PMLA Offence Is a Continuing One; Absence of Sanction Not a Ground for Discharge At Threshold: Orissa High Court
The Orissa High Court has dismissed a criminal revision petition filed by a former...
Latest articles
Company & PMLA
Former Director Can’t Be Prosecuted for Company’s Fraud After Exit; Karnataka High Court Quashes LOC
The Karnataka High Court has quashed criminal proceedings initiated against a former director of...
Columns
GST On Affiliation Fees Paid To Universities: Case Laws You Must Know
“Do colleges have to pay GST on affiliation fees to universities?” This question continues...
GST
GST Not Leviable on Affiliation & NOC Fees Collected by Universities: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that Goods and Services Tax (GST) cannot...
Indirect Taxes
Customs Broker Not Liable for Export Overvaluation Without Findings on Due Diligence: Calcutta HC Quashes Rs. 50 Lakh Penalty
The Calcutta High Court has set aside a Rs. 50 lakh penalty imposed on...