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.
Direct Tax
Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest accrued on surplus funds received for implementation of the BharatNet Project cannot be treated as taxable income of the implementing agency when such interest is required to be added back...
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹27.75 lakh made under Section 69 of the Income Tax Act, holding that an addition for unexplained investment cannot be sustained solely on the basis of third-party digital data...
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GST
No GST Recovery Without Following Law: Bombay High Court
The Bombay High Court directed the immediate restoration of GST registration of the assessee...
Indirect Taxes
Gold Smuggling | S. 108 Customs Statements Sufficient Evidence: Delhi High Court
The Delhi High Court has upheld a penalty of Rs. 16 lakh imposed on...
Other Laws
No Rs. 106 Crore Compensation for Suspended Coal Supply Period; Supreme Court Says Relief Limited to Coal Supply at ‘Current Price’
The Supreme Court has ruled that a company whose coal supply was suspended is...
Other Laws
Dying Declaration Can Be Relied Upon If Certified by Doctor: Supreme Court
The Supreme Court of India upheld the conviction of a man for murdering his...
Company & PMLA
Bank’s Wrong Remittance Does Not Discharge Guarantor: Supreme Court Upholds Liability Under ‘Corporate Guarantee’
The Supreme Court has held that a company that issued a “corporate guarantee” to...
Other Laws
Supreme Court Strikes Down 3-Month Limit for Maternity Leave to Adoptive Mothers
The Supreme Court has struck down the 3 month limit for maternity leave to...
Other Laws
Post-Facto Shareholder Ratification Can’t Cure Illegal Diversion of Preferential Issue Funds; SC Restores SEBI Penalties
The Supreme Court has held that diversion of funds raised through a preferential share...
Other Laws
Can FIR Be Quashed During Investigation? Supreme Court Says No
The Supreme Court has held that First Information Reports (FIRs) should not be quashed...
Notification
New Tax Framework Under HSNS Cess Act 2025; CBIC Issues SOP Issued for Officers
The Central Board of Indirect Taxes and Customs (CBIC) has introduced a comprehensive Standard...
Other Laws
Supreme Court Condemns Violence by Lawyers, Orders Bail and Case Transfer in Toll Plaza Assault Case
The Supreme Court has condemned acts of violence and intimidation by members of the...
Indirect Taxes
Gujarat High Court Flags Absence of Company as Accused in VAT FIR, Grants Interim Relief to Directors
The Gujarat High Court has flagged the absence of the company as accused in...
Indirect Taxes
Bombay High Court Quashes Service Tax SCN For Violation Of Mandatory Pre-Show Cause Consultation Requirement
The Bombay High Court has quashed a service tax show cause notice holding that...
Latest articles
Direct Tax
Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST
Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST
The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...
Direct Tax
Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...