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
No Addition If No Fresh Share Capital or Premium Received During Year: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that no addition under Section 68 of the Income Tax Act, 1961 can be made where there is no fresh receipt of share capital or share premium during the relevant assessment year and directed...
Direct Tax
Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that an assessee can validly change the head of income in returns filed under Section 153A of the Income-tax Act in case of abated assessments. The bench of Saktijit Dey (Vice President) and Girish Agrawal (Accountant...
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GST
Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues
The Madurai Bench of the Madras High Court has revoked the cancellation of GST...
GST
No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court
The Madurai Bench of the Madras High Court has held that where a taxpayer...
GST
Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC
The Orissa High Court has held that GST department are liable to pay interest...
Columns
India’s Online Gaming Reset: How a Once-Booming Industry Is Rebuilding After the 2025 Ban
When Parliament enacted the Promotion and Regulation of Online Gaming Act, 2025, it did...
GST
GST Law Is a Complete Code: MP HC Questions Parallel IPC Prosecution, Grants Anticipatory Bail In ITC Fraud Case
The Madhya Pradesh High Court at Jabalpur has held that has granted anticipatory bail...
Direct Tax
Income Tax Raids on Ghee Manufacturers Uncover Nearly ₹700 Crore in Unaccounted Transactions
A marathon 131-hour search operation carried out by the Investigation Wing of the Income...
Notification
TN Commercial Taxes Dept. Issues Instructions On GST Adjudication Proceedings [READ INSTRUCTIONS]
The Tamil Nadu Commercial Taxes Department has issued detailed guidelines governing adjudication proceedings under...
GST
3 Month Gap Between GST SCN and Final Order Is Mandatory: Bombay High Court
The Nagpur Bench Bombay High Court has held that maintaining a mandatory minimum gap...
GST
IGST Refund Claim of Amalgamating Company for Pre-Amalgamation Exports: Gujarat HC to Deliver Judgment Today
The Gujarat High Court is scheduled to pronounce its judgment today in a significant...
GST
Whether GST Dept. Can Classify Products at 18% Based on Itemised Sale? Bombay HC Grants Interim Stay
The Bombay High Court has granted interim relief to Himesh Foods, the company that...
Columns
Are You An Advocate Planning To Practice At GSTAT? Know Appeal Filing ProcessÂ
With the Goods and Services Tax Appellate Tribunal (GSTAT) now becoming operational across various...
GST
13 Insurers Move Bombay HC Against GST Demand on Co-Insurance Premium and Ceding Commission
The 13 insurance companies namely Aditya Birla Health Insurance, Oriental Insurance, SBI General Insurance,...
Latest articles
Direct Tax
No Addition If No Fresh Share Capital or Premium Received During Year: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that no addition under...
Direct Tax
Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that an assessee can...
Direct Tax
Mere Admission of Undisclosed Income Without Explaining Source Attracts S. 271AAB(1)(c): ITAT Reduces Penalty to 30%
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...
Direct Tax
Software Expenses Not Capital Asset, Allowable as Revenue; Double Disallowance Cannot Lead to Taxation Twice: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that expenditure...